Labour and Social Security Journal 01/2021

One of the solutions introduced by the anti-crisis shield to protect the interests of the employer in the conditions of the coronavirus epidemic and the economic crisis it causes is the possibility of suspending the obligation to establish and operate the company's social benefits fund and the obligation to pay holiday benefits. Such a possibility was introduced in art. 15ge of the anti-crisis shield. The purpose of this article is to make an in-depth and critical analysis of these provisions. It is a very specific regulation, and some of its aspects raise serious theoretical and practical reservation.

This two-part article aims to compare and analyze the Czech and Polish legal regulations on the termination of employment due to organizational changes adopted by the employer. In particular, the analysis deals with the extent, to which the compared legal regulations protect the employee and the durability of his employment, and (on the other hand) the employer's right to freely conduct business activity by managing his enterprise and deciding on the composition of his workforce. The first part of the article contains a comparison of selected aspects of the basic legal regulation of termination of employment in both countries and the presentation of the conditions for the application of organizational reasons for termination of employment, focusing mainly on the Czech regulation and its judicial interpretation. The second part of the article aims to compare the previously described Czech approach with its Polish counterpart, as well as to compare other socio-legal tools of employee protection related to the main topic, such as the application of the provisions on collective redundancies and mandatory severance pay, special protection of various groups of employees against dismissal, obligatory consultations with trade unions, etc. On this background, the authors also formulate certain proposals for legislative changes in the subject area.

The aim of the article is to discuss the issues related to the payer's claims for the return of part of the contribution charged to an insured. Based on the achievements of the Polish, German and Austrian jurisprudence and doctrine it will be shown the possibilities of the payer's claims for reimbursement of social security contributions paid by the payer from his funds in the part that should be financed from the insured's funds in the cases of a posterior statement, that the insured person working under a civil law contract was employed on the basis of an labour employment relationship, or that the insured's selfemployment was of a bogus nature.

The capacity to be a party to court proceedings in the case of the organisational units of the National Revenue Administration has not been regulated in a uniform manner. They do not have legal capacity in strictly civil matters and, by extension, they do not have capacity to be a party to court proceedings. Therefore, they do not act on their own in civil proceedings; they only act as representatives of the State Treasury. Conversely, the organisational units of the National Revenue Administration have special capacity to be a party to court proceedings pursuant to Article 460 para. 1 of the Civil Procedure Code in separate proceedings on matters concerning labour and social security law. The purpose of this paper is to decide to what an extent the organisational units of the National Revenue Administration take advantage of their special capacity to be a party to court proceedings. Depending on the outcome, it will be possible to answer, among other things, who should be the defendant in cases brought by the officers of the Customs and Tax Task Forces, particularly in court proceedings for the award of financial equivalents for the lack of tied accommodation.

In the public debate, the additional annual pecuniary benefit for pensioners operates under the term "thirteenth pension". The purpose of the article is to assess the legal nature of this benefit and to answer the question whether it constitutes the implementation of the constitutional right to social security expressed in Article 67 of the Constitution. For this purpose, the

author discusses the provisions of the Act of 9 January 2020 on additional annual pecuniary benefit for pensioners, assessing them through the characteristic features of traditional methods implementing the idea of social security. The analysis leads to the conclusion that the additional annual pecuniary benefit is an instrument of social security, to some extent falling within the scope regulated in Article 67 of the Constitution.

The aim of this article is to present and comment on judgments of the Court of the European Union delivered in cases C-620/18 and 626/18 concerning Polish and Hungarian applications to annul Directive 2018/957/EU amending the Posting of Workers Directive.

The study discusses the position of the Supreme Court with regard to the interpretation of Article 5a of the Farmers' Social Insurance Act, taking into account the need to deviate from the rigor of linguistic interpretation in favor of an interpretation that takes into account the principle of proportionality, protection of the individual's trust in the state and the law it enacts, and the state's loyalty to citizens.