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This chapter focuses on the German reaction to the Covid-19 pandemic, in relation to the employment of both the funds from the NGEU and the internal funds. The Deutscher Auf-bau- und Resilienzplan (DARP) is a national recovery and resilience plan that is undoubtedly small, as it uses few resources when compared to the rest of Europe. Nevertheless, Germany has undergone a Copernican revolution both in its domestic economic policies, in which an investment package has been approved that violates the balanced budget, and in its relation-ship with European policies, which have seen resources injected to achieve ambitious reform goals.
At the beginning of 2022, a tax law reform, the so-called Polish Deal, was implemented, significantly changing the regulations of personal income taxation. However, the process surrounding the implementation of the reform causes considerable constitutional concerns. This article argues that the new law was not adequately prepared and came into force in breach of the constitutional tax law-making standards.
Prawa człowieka
(2023)
This human rights handbook presents the most important issues concerning human rights protection. It includes introductory theoretical chapter, chapters concerning national and international systems of protection, and chapters concerning the scope and content of civil and political rights. It contains numerous references to the case law, especially of the European Court of Human Rights.