This volume offers a wide-ranging discussion of the opportunities and risks brought by new technologies in taxation — from artificial intelligence and digital platforms to cross-border services and e-commerce. It highlights the pressing need for regulatory adaptation at both the European and international level, while also examining the broader ethical, legal, and socioeconomic implications of the digital transformation.
Bringing together perspectives from different jurisdictions and fields of law, Folia Iuridica Vol. 110 provides a critical and timely contribution to the debate on how digitalization reshapes not only tax systems, but also administrative practice, individual rights, and global legal cultures.
This issue includes the following pieces:
Challenges Facing the European Union in Taxing the Digital Economy – Roman Wiatrowski:
The world of the digital economy is constantly evolving and will be the main vehicle for global trade in the future. The transfer of transactions to the Internet requires appropriate tax regulations that, on the one hand, prevent tax fraud and abuse, and, on the other hand, facilitate e-commerce by removing tax obstacles. International institutions are taking initiatives to regulate these issues on a global basis. The article attempts to examine to what extent global initiatives have been implemented in the European Union and what challenges the European Union faces due to the limited success of these global initiatives. This required a recasting of current EU regulations and the prospects facing the European Union in relation to the need for the effective taxation of the rapidly growing digital economy, in which digital platforms play a particular role.
Ethical, Legal, and Socioeconomic Aspects of Implementing Artificial Intelligence in Tax Administration – Artur Bogucki:
This study examines the integration of artificial intelligence (AI) in tax law and administration, underscoring key ethical, legal, and socioeconomic dimensions. It explores how AI can improve tax compliance and foster innovation, yet simultaneously raising concerns regarding fairness, transparency, and accountability. Specific risks, including data bias, breaches of privacy, and over-reliance on automated risk-scoring, illustrate the need for robust legal frameworks such as the GDPR and the AI Act. Socioeconomic implications – notably labour displacement and income inequality – spotlight the necessity for equitable policies and responsible AI governance. Drawing on Ethical, Legal, and Social Aspects (ELSA) as well as Responsible Research and Innovation (RRI) frameworks, this research provides recommendations for a comprehensive approach, emphasising stakeholder engagement, transparency, and continuous oversight. Ultimately, a balanced blend of technological ingenuity and principled governance is essential to ensure that AI’s transformative potential truly serves the public interest in tax law and administration.
Involvement of Digital Platforms in the Process of Payment of Accommodation Tax in Slovakia – Theory vs. Reality – Anna Vartašová, Karolína Červená:
Digitization in the field of taxation represents one of the possible ways of improving the quality and increasing the transparency of this process. We can conclude that, in Slovakia, the potential of digitization for streamlining tax processes as well as increasing taxpayers’ satisfaction is indicated. One of the elements of the tax system where such an aspect is identified is the accommodation tax, where the recent amendment of the Local Taxes Act of 2021 made digital platforms’ operators directly involved in the process of collecting and paying this tax. In this paper, the authors present partial results of their primary research aimed at a critical evaluation of the current state of the transfer of the obligation to collect accommodation tax from the accommodation provider to digital platform operators in the Slovak Republic. The authors came to the conclusion that despite the effort of the legislator to solve a specific aspect of the activity of digital platforms (in relation to the payment of accommodation tax), the amendment of the legislation did not bring about the desired change in application practice and the new legal regulation is not actually applied in practice. In our opinion, the reason for this state of affairs is, on the one hand, the ambiguous wording of the legislative text, from which the actual transfer of the tax collection obligation to the platform operators is questionable, and, on the other hand, only a minimal reduction of the administrative burden of accommodation providers when applying this new regime
Work from Anywhere: Treaty Shopping in Disguise? – Natalia Jarzębowska:
The popularisation of remote work – as a result of which the concept of ‘digital nomads’ increasingly extends to office workers – makes it necessary to analyse the situation of ‘digital nomads’ from the perspective of their taxation. The cross-border situation of remote workers is analysed in this paper in the light of the provisions of double tax treaties and tax avoidance measures. The paper attempts to answer the question of what tax consequences are associated with performing work from abroad and whether the current state of international tax law allows for work to be performed from anywhere.
Eliminating Double Taxation of Income from Cross-Border Services in the Digital Era from the UN Model Perspective – Ziemowit Kukulski:
Digitalization challenges international tax law provisions dealing with eliminating double taxation of income from cross-border services. In the paper the following issues are discussed: rules elimination double taxation of income from cross-border services in the pre-digital era from the UN Model perspective as well as the UN Model’s response to challenges related to eliminating double taxation of income from cross-border services in the digital era as well as its possible impact on countries’ tax treaty practice. Rules governing taxation of income from cross-border services adopted by the UN Model in pre-digital era are outdated. This raises a question whether recently adopted provisions dealing with fees for technical services and automated digital services change the reality in that area.
From Article 12b of the UN-MC to Article 7 of the Regulation 282/2011: Between Automaton and Minimal Human Involvement/Intervention – Stoycho Dulevski:
The current article draws a comparison between one of the necessary criteria both for the electronically-supplied services (ESS) under Article 7 of the Council Implementing Regulation (EU) No. 282/2011 of 15 March 2011 laying down the implementing measures for the Directive 2006/112/EC on the common system of value added tax (Regulation 282/2011) as well as the automated digital services (ADS) under Article 12B of the United Nations Model Taxation Convention between Developed and Developing Countries (UN-MC). This is “minimal human involvement/intervention.” The aim is to outline the similarities and the differences between the approaches for their design, as well as the possible challenges therewith.
The Brazilian Reform of Transfer Pricing Rules: Complying with the OECD’s Standards – Marciano Godoi, Melody Furman:
The article analyses the international context that led to a broad reform of Brazilian domestic legislation on transfer pricing. The former Brazilian transfer pricing legislation (1996) lacked compliance with the comparability analysis and the arms’ length principle. The new legislation, published in 2023, adopted the Organisation’s for European Economic Cooperation (OECD) guidelines on the subject. One important issue that may arise from implementing the new rules and the comparability analysis in Brazil is the relative lack of databases on the subject.
The E-Transport System for the Shipment of Goods in Romania and Poland: A Modern Faustbuch in Digital Fiscal Regulation – Dragoș Mihail Mănescu:
This paper aims to provide an overview of the e-Transport System through an ingenious analogy with the Faustian pact envisioned by Johann Wolfgang von Goethe in his tragedy Faust. Additionally, the paper conducts a comparative legal analysis between Romania and selected few other countries that have implemented a similar e-Transport system, with a particular focus on Poland. Moreover, the paper presents a diverse collection of industry examples, crafted to enrich the exploration of fiscal regulations while shedding light on evolving trends and pressing challenges encountered by lawmakers, businesses, and consumers alike. We target both the technological solutions through a holistic view of the industry as well as the regulatory layers of the fiscal system in the field.
Reading the Costanzo Obligation in the Light of the Pure Theory of Law – Ewa Fabian:
In this article, I discuss the obligations of administrative authorities in European Union (EU) member states applying EU law from the perspective of some of the views presented by Hans Kelsen in his Pure Theory of Law. Reference is made particularly to the case of Fratelli Costanzo (Judgment of the Court of 22 June 1989, 103/88, Fratelli Costanzo SpA v Comune di Milano, ECLI:EU:C:1989:256). The judgment established a rule requiring national administrative authorities, in certain matters, to refuse the application of the provisions of national law which are incompatible with EU law (this rule is also known as the Costanzo Obligation). It is sometimes claimed, however, that administrative bodies are not expected to disregard the binding provisions of national law which are unambiguous in their content, and interpret them in a pro-EU manner, filling thus established gaps with domestic laws of their choosing. It is claimed that such interpretation may only be performed by the national judiciary but not by the administrative branch. In this article, I oppose this position, referring to the views expressed by Hans Kelsen, in three separate arguments. I present these arguments pointing out that the non-application of the principles of EU law by an administrative branch may deprive the applicant of the right to judicial protection.
The Characteristics and Consequences of Serial Sex Offenders’ Actions: the Example of Ukraine – Liana Spytska:
Serial sexual crimes are considered highly dangerous and have lasting effects on both victims and society. As such, the importance of investigating and preventing these crimes is increasingly recognised, with particular attention given to forensic analysis and the study of the perpetrators’ modus operandi. The purpose of this study was to explore the characteristics of serial sexual offences, their unique features, and the consequences for both the victims and the society, based on Ukrainian experiences. The study employed methods such as analysis, generalisation, and the normative-dogmatic method. The findings indicate that serial sexual offenders can be classified based on their methods of attack into two main categories: the “stranglers” and the “butchers.” These groups differ in their approach, motivations, and the nature of the offences. The study also identified four key psychological profiles of serial sexual offenders: “Power–Calming”, “Power–Affirmation”, “Anger–Vengeance”, and “Anger–Arousal”, with each of them representing different motivations behind the crimes. Additionally, the study examined the concept of modus operandi and ritualistic elements in serial sexual crimes, which play a crucial role in understanding the criminal’s profile, motives, and behavioural patterns. The research emphasises the need for developing investigative profiles that consider factors such as location, time of the crime, weather conditions, and movement patterns of victims and perpetrators. Moreover, the study identified significant gaps in Ukraine’s legal framework regarding serial sexual offences, highlighting the need for specialised legislation. The consequences of these crimes for victims and the society are profound, underscoring the necessity for a multi-faceted approach to prevention, including education, psychological support, and enhanced cooperation between various societal sectors. The study’s findings can inform public awareness campaigns and contribute to the development of strategies to reduce the incidence of serial sexual crimes.
The Importance of Codification of Administrative Procedure for the Protection of Individual Rights in Kazakhstan – Aiym Szajachmetova:
The article is an attempt to assess the functioning of the Code of Administrative Procedure of the Republic of Kazakhstan of 2020 in practice after 3 years of its application. A characteristic feature of this Code is that it covers both the proceedings of administrative bodies and proceedings before administrative courts, and its purpose is to raise the level of quality of public administration, as well as to consolidate the principles of judicial control of administration. The author draws attention to the strengths of this legal act, so important during the period of intensive systemic transformation in Kazakhstan. Its most important advantages include codification of general principles of procedure and definition of basic normative concepts. At the same time, she indicates a number of shortcomings of the legal regulation. She considers the most important to be the leaving of some disputes in the field of public law within the jurisdiction of ordinary courts. She sees an insufficient level of legal protection, in particular, in cases of administrative penalties for administrative offenses that have not been covered by the regulation of the Code of Administrative Procedure, despite their administrative nature.
Conceptualising the Continuity of Legal Systems and Cultures: International Workshop on “Legal Survivals in Central and Eastern Europe: Socio-Legal Perspectives on Public And Private Law” (Riga Graduate School of Law, Riga, 15–16 June 2024) – Piotr Eckhardt, Rafał Mańko:
The paper describes the debates which took place during the International Workshop on “Legal Survivals in Central and Eastern Europe: Socio-Legal Perspectives on Public and Private Law” (Riga, 15–16 June 2024). The aim of the workshop was to share case studies of legal institutions that have survived despite a socio-economic and political transformation. In the context of Central and Eastern Europe, two transformations in each of the countries in the 20th century are most significant, namely the transition from (authoritarian) capitalism to state communism in the 1940s and the transition back from state communism to capitalism, but this time coupled with democracy and rule of law at the turn of the 1980s and the 1990s. There is certainly a need to analyse legal survivals in the context of Central and Eastern Europe and its transformations which have generally favoured a discontinuity of legal culture, therefore making any continuity in a sense paradoxical and in need of explanation.
We invite you to explore the full issue. You can find the complete edition here: https://czasopisma.uni.lodz.pl/Iuridica/issue/view/2142
