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Krzysztof Majczyk

economist, lawyer, philosopher

Owner of an individual practice "Doradztwo Podatkowe Krzysztof Jan Majczyk", Wadowicka 12/430, 30-415 Kraków, Entry No.: 02880, service accountant, tax advisor, commercial lawyer for domestic and foreign commercial law companies, long-term legal advocate for micro, small and medium-sized Polish enterprises in front of Polish so-called administrative courts, repressed by blatant misuse of power by the Polish fiscal administration.

The owner of the Polish Consulting Group, made up of the economic expertise of the British law "Polish Consulting Ltd" in London (UK) and the economic expert company of the Polish law "Polish Consulting 1" Spółka z o.o. in Krakow (PL).

Founder of the Aristotle Foundation in Krakow (2017); The Foundation conducts scientific activity; from the position of Aristotelian dialectics, ancient Roman law and Catholic theology, he criticizes the influence of contemporary, relativistic philosophical currents in European philosophy, law, political systems, taxation and the economy.

Lawyer pro publico bono; Founder of the legal counseling "Aristotle", in which he supports Polish entrepreneurs in the fight against glaring manifestations of economic, legal, cultural and moral discrimination that they face from contemporary Poles and hostile Polish enterprises in their foreign background, including international, transnational and non-national states and public and secret organizational and legal structures.

Philanthropist; Founder of the "Young Aristotle" Scholarship Fund for Talented, but Poor Rural Youth.
A long-time economist, lawyer, tax and accounting columnist for WoltersKluwer (Lex), Gazeta Prawna, Infor PL, Knowledge and Practices, Taxnet, Nettax.

Author of the process commentary "Preparing a complaint and cassation complaint in court-administrative proceedings, including tax matters. Practical commentary with case law. Templates of pleadings and case studies "(C.H. Beck 2013).

MA in economics of the UEK in Krakow, MA in law at the Jagiellonian University in Kraków, PhD student of the PhD Studies at the Faculty of Law and Administration of the Jagiellonian University in Krakow, PhD thesis entitled "Theoretical law of the principle of in dubio pro tributario: structural analysis and argumentative functions (Postulate of the legal positivization principle in dubio pro tributario in Polish tax law) "(opening in 2013).

He loves and is proud of Poland and Slavdom, walking and cycling tours of the Polish mountains and the Polish sea.

Mobile: 662-268-917, email:,





Falsification of the Theory of Legal Rules and Legal Standards of Ronald Dworkin Using the Methodological Foundations of the The

Issue: 7:3 (The twenty seventh issue)
Efficient thinking is the foundation of efficient operation. The correct
definition of concepts, especially the basic ones for a given field, in order to
reach the truth, is a condition for the development of science and its social
utility. The Petrażycki’s research methodology of law is a thoroughly modern
method, as it enables effective examination of the accuracy of contemporary
legal theories created after Petrażycki’s input.
A model contemporary theory susceptible to an examination through
the research methodology of law by Petrażycki is the normative theory of legal
rules and non-legal standards by Dworkin. For this purpose some falsifications
will be subject, i.e. selected ad hoc among many others, two important theories
of normative law theory Dworkin. The first one is the thesis classifying legal
norms into two groups of norms, namely legal rules and non-legal standards.
The second one is a thesis about the existence of who are capable of
discovering and issuing lawful and, at the same time, fair (just) court decisions,
which are also the only ones for resolving particular court disputes.
Unfortunately, owing to the seemingly cognitive research methodology
of Petrażycki, both Dworkin’s deformed division of legal norms as well as
Dworkin’s Hercules judges – cannot stand the test of authenticity. Due to the
Petrażycki’s methodology, the legal-normative theory of Dworkin does not
lose an innovative outlook on the existence of social norms, which are being
discovered by judges in the jurisprudence, indifferently to the doubts over their
proper classification (be it non-legal standards or, perhaps, outright standards
supplementing statutory and sub-statutory legal regulations). Moreover,
Dworkin’s theory is placed between naive theories, regardless of whether they
are considered realistically naive theories (towards the Hercules judges) or
nihilistically naive theories (when it comes to the existence of the only
judgments in the given court cases which are also the just ones.)
A few random reflections on the well-known work of Dworkin with the help of
Petrażycki’s methodology serve to provide a new perspective on the
contemporary legal normativity.