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Vol. 13 Number 2 2019 ISSN 1897-5577 Ius Novum Vol. 13 Number 2 2019 april–june DOI: 10.26399/iusnovum.v13.2.2019 english version QUARTERLY OF THE FACULTY OF LAW AND ADMINISTRATION OF LAZARSKI UNIVERSITY Warsaw 2019 RADA NAUKOWA / ADVISORY BOARD President: Prof., Maria Kruk-Jarosz, PhD hab., Lazarski University in Warsaw (Poland) Prof. Sylvie Bernigaud, PhD hab., Lumière University Lyon 2 (France) Prof. Vincent Correia, PhD hab., University of Paris-Sud, University of Poitiers (France) Prof. Bertil Cottier, PhD hab., Università della Svizzera italiana of Lugano (Switzerland) Prof. Regina Garcimartín Montero, PhD hab., University of Zaragoza (Spain) Prof. Juana María Gil Ruiz, PhD, University of Granada (Spain) Prof. Stephan Hobe, PhD hab., University of Cologne (Germany) Prof. Brunon Hołyst, PhD hab., honoris causa doctor, Lazarski University in Warsaw (Poland) Prof. Michele Indellicato, PhD hab., University of Bari Aldo Moro (Italy) Prof. Hugues Kenfack, PhD hab., Toulouse 1 Capitole University of Toulouse (France) Rev. Prof. Franciszek Longchamps de Bérier, PhD hab., Jagiellonian University in Kraków (Poland) Prof. Pablo Mendes de Leon, PhD hab., Leiden University (Netherlands) Prof. Adam Olejniczak, PhD hab., Adam Mickiewicz University in Poznań (Poland) Prof. Ferdinando Parente, PhD, University of Bari Aldo Moro (Italy) Prof. Grzegorz Rydlewski, PhD hab., University of Warsaw (Poland) Prof. Vinai Kumar Singh, PhD hab., New Delhi, Indian Society of International Law (India) Prof. Gintaras Švedas, PhD hab., Vilnius University (Lithuania) Prof. Anita Ušacka, PhD hab., judge of the International Criminal Court in the Hague (Netherlands) Ewa Weigend, PhD, Max-Planck Institute for Foreign and International Criminal Law in Freiburg (Germany) REDAKCJA / EDITORIAL BOARD Editor-in-Chief: Prof. Ryszard A. Stefański, PhD hab., Lazarski University in Warsaw Secretary: Jacek Kosonoga, PhD hab., Professor of Lazarski University in Warsaw Członkowie / Members Prof. Juan Carlos Ferré Olivé, PhD, Dean of the Faculty of Law of the University of Huelva (Spain) Prof. Carmen Armendáriz León, PhD, Faculty of Law of the Complutense University of Madrid (Spain) Redaktorzy językowi / Linguistic Editors Belarusian – Natallia Artsiomenka, English – Anna Sorówka-Łach, French – Jadwiga Ziębowicz, German – Martin Dahl, Russian – Elwira Stefańska Redaktorzy tematyczni / Thematic Editors Criminal law and procedure – Barbara Nita-Światłowska, PhD hab., Professor of Cracow University of Economics Civil law – Helena Ciepła, PhD Administrative law – Prof. Stanisław Hoc, PhD hab. Constitutional law – Jacek Zaleśny, PhD hab. International law – Dominika Harasimiuk, PhD Statistics – Krystyna Bąk, PhD Redaktor prowadzący / Executive Editor Jacek Dąbrowski, PhD Pełne teksty artykułów w języku polskim wraz ze spisem treści i streszczeniami w językach polskim i angielskim są zamieszczone na stronie internetowej: https://iusnovum.lazarski.pl/ius-novum-online/archiwum/ oraz w serwisie The Central European Journal of Social Sciences and Humanities: http://cejsh.icm.edu.pl/ Full texts of articles in the Polish language with the given issue contents and abstracts in Polish and English are available on: https://iusnovum.lazarski.pl/ius-novum-online/archiwum/ and the service of the Central European Journal of Social Sciences and Humanities: http://cejsh.icm.edu.pl/ The journal is included in The European Reference Index for the Humanities and the Social Sciences (ERIH PLUS) Copyright © by Uczelnia Łazarskiego, Warszawa 2019 ISSN 1897-5577 Tłumaczenie opublikowanych materiałów oraz redakcja anglojęzyczna czasopisma zostały sfinansowane z grantu przyznanego przez Ministerstwo Nauki i Szkolnictwa Wyższego (na podstawie decyzji nr 886/P-DUN/2019). The translation of the publications and linguistic editing of the English version of this journal were financed from the grant awarded by the Polish Ministry of Science and Higher Education (based on decision no. 886/P-DUN/2019). Desktop publishing, print and cover: ELIPSA Publishing House LAZARSKI UNIVERSITY PRESS ul. Infl ancka 15/198, 00-189 Warsaw 02-662 Warsaw, ul. Świeradowska 43 tel. +48 22 635 03 01, tel. +48 22 54 35 450 e-mail: [email protected], www.elipsa.pl www.lazarski.pl [email protected] IUS NOVUM 2/2019 CONTENTS ARTICLES Mieczysław Błoński Legal and economic aspects of healthcare systems in the Netherlands and Luxembourg . 17 Zbigniew Kwiatkowski Right to a court in a democratic state ruled by law . 33 Mirosława Melezini Implementation of the principle treating deprivation of liberty as ultima ratio in the practice of applying criminal law . 51 Marek Mozgawa, Andrzej Wrzyszcz Criminal-law protection of domestic peace in the territory of Poland . 73 Jerzy Lachowski Cumulative legal classification and the statute of limitations in criminal law . 106 Anna Golonka Banks’ obligations related to prevention of money laundering and terrorist financing in the light of amended regulations . 124 Jacek Sobczak National heritage in the Polish constitutional order . 146 Robert Gwiazdowski On taxpayers’ reactions to taxation and on tax shift . 166 Przemysław Szustakiewicz, Karol Bielski Head of a ward as a person performing a public function in the light of Act on access to public information . 194 Zbigniew Czarnik The scope of just compensation for compulsory acquisition of real property ownership . 207 IUS NOVUM 2/2019 Tomasz Braun Impact of differences in legal risk assessment on compliance norms in multinational corporations . 225 Robert Krzysztof Tabaszewski Achieving Sustainable Development Goals in Europe and Asia: the role of regional organizations in monitoring human right to health and well-being . 250 Michał Skwarzyński Protecting conscientious objection as the “hard core” of human dignity . 270 GLOSS Bożena Gronowska Gloss on the judgment of the European Court of Human Rights of 25 October 2018 in case E.S. v. Austria, appl. no. 38450/12 . 292 Notes on the Authors . 304 IUS NOVUM 2/2019 SPIS TREŚCI ARTYKUŁ Y Mieczysław Błoński Prawne i ekonomiczne aspekty systemu ochrony zdrowia w Holandii i Luksemburgu . 17 Zbigniew Kwiatkowski Prawo do sądu w demokratycznym państwie prawnym . 33 Mirosława Melezini Realizacja zasady traktowania kary pozbawienia wolności jako ultima ratio na płaszczyźnie stosowania prawa karnego . 51 Marek Mozgawa, Andrzej Wrzyszcz Prawnokarna ochrona miru domowego na ziemiach polskich . 73 Jerzy Lachowski Kumulatywna kwalifikacja prawna a przedawnienie karalności w prawie karnym . 106 Anna Golonka Obowiązki banków związane z przeciwdziałaniem praniu pieniędzy oraz finansowaniem terroryzmu w świetle znowelizowanych przepisów . 124 Jacek Sobczak Dziedzictwo narodowe w polskim porządku konstytucyjnym . 146 Robert Gwiazdowski O reakcjach podatników na opodatkowanie i przerzucalności podatków . 166 Przemysław Szustakiewicz, Karol Bielski Ordynator jako osoba pełniąca funkcję publiczną w świetle ustawy o dostępie do informacji publicznej . 194 Zbigniew Czarnik Zakres słusznego odszkodowania za przymusowe przejęcie własności nieruchomości . 207 IUS NOVUM 2/2019 Tomasz Braun Wpływ różnic w ocenie ryzyk prawnych na normy compliance w korporacjach międzynarodowych . 225 Robert Krzysztof Tabaszewski Realizacja celów zrównoważonego rozwoju w Europie i Azji: rola organizacji regionalnych w monitorowaniu prawa do ochrony zdrowia i dobrostanu . 250 Michał Skwarzyński Ochrona sprzeciwu sumienia jako „twardego rdzenia” godności człowieka . 270 GLOSA Bożena Gronowska Glosa do wyroku Europejskiego Trybunału Praw Człowieka z dnia 25 października 2018 r. w sprawie E.S. przeciwko Austrii, skarga nr 38450/12 . 292 Noty o Autorach . 306 IUS NOVUM 2/2019 ÍNDICE ARTÍCULOS Mieczysław Błoński Aspectos legales y económicos del sistema de protección de salud en Holanda y Luxemburgo . 17 Zbigniew Kwiatkowski Derecho a la justicia en el estado democrático de derecho . 33 Mirosława Melezini Ejecución del principio de tratar la pena de privación de libertad como ultima ratio desde la perspectiva de aplicación de derecho penal . 51 Marek Mozgawa, Andrzej Wrzyszcz Tutela de inviolabilidad de domicilio en el territorio polaco . 73 Jerzy Lachowski La calificación cumulativa y la prescripción de delito en el derecho penal . 106 Anna Golonka Obligación de bancos en relación con la lucha contra el blanqueo de capitales y financiación del terrorismo a la luz de los preceptos reformados . 124 Jacek Sobczak Patrimonio nacional en el orden jurídico constitucional . 146 Robert Gwiazdowski Sobre reacciones de sujetos obligados a impuestos y gravación de impuestos a terceros . 166 Przemysław Szustakiewicz, Karol Bielski El director médico como persona que desempeña función pública a la luz de la ley de acceso a la información pública . 194 Zbigniew Czarnik Ámbito de justiprecio por la expropiación forzosa de un inmueble . 207 IUS NOVUM 2/2019 Tomasz Braun Influencia de diferencias en la valoración de riesgos juridicos a las normas de compliance en empresas multinacionales . 225 Robert Krzysztof Tabaszewski Ejecución de fines del desarrollo sostenible en Europa y Asia: papel de organizaciones regionales en la supervisión de derecho a la protección de salud y bienestar . 250 Michał Skwarzyński Protección de objeción de conciencia como “médula dura” de la dignidad humana . 270 COMENTARIO DE SENTENCIA Bożena Gronowska Comentario a la sentencia del Tribunal Europeo de Derechos Humanos de 25 de octubre de 2018 en la causa E.S. contra Austria, caso núm. 38450/12 . 292 Notas sobre autores . 304 IUS NOVUM 2/2019 СОДЕРЖАНИЕ СТАТЬИ Мечислав Блоньский Правовые и экономические
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