The article contains an analysis of the model of liability for damages for lawful administrative actions, using the example of liability for establishing a restricted use area (RUA). The considerations aim to answer the question of whether its scope covers only changes caused by specific provisions of the resolution on the establishment of an RUA, or whether liability for damages is justified by the mere inclusion of the property within the boundaries of that area. In order to ­determine the nature and scope of liability for restrictions on property rights in connection with the establishment of an RUA and to critically assess the relevant case law of the Supreme Court, the
author discusses the specificity of environmental law, the relationship between liability in this law and other areas of law, the purpose of creating a restricted use area as an environmental protection institution, as well as the forms of restriction on the use of real estate. He then analyzes the model of liability for damages arising from the establishment of an RUA and the impact of its creation on the property rights of real estate within the boundaries of that area.

The article addresses the legal aspects of marine protected areas (MPAs) in the Republic of Poland in light of the EU Biodiversity Strategy for 2030: “Bringing nature back into our lives”. MPAs are being created in many countries and are intended, among other things, to enable the provision of basic ecosystem services and the protection of marine biodiversity and cultural resources. The aim of this study is to present the functioning of marine protected areas in Poland established within the framework of Polish area-based forms of nature protection, the Natura 2000 system of protected areas and the HELCOM MPAs system. This is achieved by answering two questions: whether the exercise of competences in MPAs by national public administration bodies may lead to conflicts of competence between them, and whether the creation of a coherent trans-European Natura 2000 network requires cooperation between EU member states and countries in the ­region concerned. In order to answer these questions, the provisions regulating the legal status of MPAs and selected administrative court rulings were analysed, and reference was also made to the views of the doctrine in the field of administrative law, environmental law and maritime law. The research has confirmed that overlapping competences of national administrative bodies responsible for specific MPAs may result in jurisdictional disputes and that in order to create a coherent trans-European Natura 2000 network, cooperation between all EU member states is necessary, particularly between countries in a specific region,
e.g. the Baltic Sea area.

Land consolidation is a legal instrument for the adjustment of land ownership, present in various forms across many countries in Europe. Land ownership, by its very nature, constitutes a prerequisite for the performance of numerous human activities, including agricultural production, forestry, and, in certain cases, development in built-up municipal areas. However, due to its shape, fragmentation within the landscape, and the frequent presence of multiple co-ownership shares, such ownership often fails to effectively serve its intended purposes. This article therefore focuses on describing and comparing selected foreign legal frameworks for land consolidation and explores the potential for applying inspiring solutions within the legislative system of the Slovak Republic.

The subject of the considerations contained in the study is an attempt to assess the method of implementing into Polish law Directive 2009/31/EC of the European Parliament and of the Council of 23 April 2009 on the geological storage of carbon dioxide. This directive establishes a legal framework for the safe geological storage of carbon dioxide, which is to contribute to combating climate change. The vastness and complexity of the matter regulated therein means that the analysis primarily concerns the establishment of financial security by an entity conducting business involving underground storage of carbon dioxide and the use of funds collected in this way. This analysis has shown that some solutions adopted in Polish national law must be assessed very critically.

The main aim of this article is to present regulations on the rationing of undertaking geological and mining activities in the Czech Republic. First, the legal basis for undertaking mineral exploration and mining activities in the Czech Republic was discussed. It was also explained what it means to undertake geological and mining activities. Next, the article indicates and describes decisions needed before undertaking geological and mining activities in the Czech Republic. Finally, the conclusions of the analysis and de lege ferenda postulates are presented.

The article attempts to define a new approach in EU contract law to regulate the consumers sales contract in the view to protect environment, sustainability and the circular economy. One of the key aspects of ensuring sustainable consumption of goods is to extend their lifespan by encouraging consumers to choose to repair a non-conforming goods over replacement. The author analyzes new approaches to amend EU sales law in the light of sustainable consumption of goods. Special attention is focused on the analysis of the environmental friendliness of remedies for lack of conformity and their impact for circular economy. By ensuring policies of environmental efficiency, circular economy and sustainable development, the right to repair non-conforming goods plays a key role in consumer rights protection. The author assumes that the European legislator has chosen the option of introducing soft measures that would encourage consumers to repair non-conforming goods rather than replacement.

The article examines selected tax issues related to the operations of mining companies in Poland, in particular the tax aspects of mining damage, as well as doubts concerning expenditure on the implementation of corporate social responsibility (CSR), public law subsidies and property tax. The study aims to identify the solutions to these problems endorsed by jurisprudence and interpretative practice, while assessing the internal consistency of the positions taken by the tax administration and administrative courts. The author employs the dogmatic-legal method, based on an analysis of legal provisions, court rulings, and individual tax interpretations from 2020–2025. The findings indicate that tax authorities often adopt a restrictive stance, e.g., regarding the classification of CSR expenditures as tax-deductible costs, whereas courts tend to favor a more flexible approach. In the case of mining damages, the study confirms the possibility of recognizing repair costs as tax-deductible expenses, while in the context of subsidies, it demonstrates differences in expenditure classification depending on the form of support. The author argues that, given the growing importance of CSR in business operations, official tax guidelines should be issued regarding the tax treatment of expenditures related to its implementation. The role of internal consistency of tax authorities’ positions regarding the assessment of identical issues is also emphasised.