Uprawnienia kontrolne NIK wobec przedsiębiorców - głos w dyskusj

• Authors: Jarzęcka-Siwik Elżbieta

Title variants

EN

Audit Mandate of NIK with Regard to Entrepreneurs

• Languages of publication: PL

Abstracts

EN

On 30th August 2018, the act – Law of Entrepreneurs (u.p.p.) entered into force, whose Chapter 5: Limitations on Economic Activity Auditing comprises the basic regulations related to the principles and mode of entrepreneurs auditing. As a result, the need arouse to decide whether the provisions of the said chapter should apply to NIK audits, or whether the provisions of the Act on NIK of 23rd December 1994 should be applied. The dialogue in “Kontrola Państwowa” presents two opposing stances. Rafał Padrak is of the opinion that u.p.p. should be treated as superior in interpreting the individual provisions of the law related to entrepreneurs, while Elżbieta Jarzęcka-Siwik believes that the discipline stemming from the regulations of u.p.p. does not apply to audits conducted by NIK. This is because it cannot be reconciled with the constitutional and statutory provisions related to the status of a supreme audit institution, the subject matter of state auditing, its principles and objectives. It seems that the problems identified will be solved in practice, including judicature.

Keywords

EN

Law of Entrepreneurs; entrepreneurs auditing; freedom of economic activity; public activity; NIK’s audit activites

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2018
• Volume: 63
• Issue: 4 (381)
• Pages: 45-59

Dates

published

2018-08

Contributors

author

Jarzęcka-Siwik Elżbieta

• Najwyższa Izba Kontroli

References

• P. Sarnecki: Status prawny Najwyższej Izby Kontroli w świetle Konstytucji, „Kontrola Państwowa” numer specjalny 2/2002 r.,
• Z. Leoński: Materialne prawo administracyjne, Warszawa 2006
• K. Klecha: Wolność działalności gospodarczej w Konstytucji RP, Warszawa 2009, s. 184-207.
• R. Blicharz: Kontrola przedsiębiorcy, Wydawnictwo CeDeWu.pl, Warszawa 2013, s. 11.
• C. Kosikowski: Ustawa o swobodzie działalności gospodarczej: Komentarz, Warszawa 2009

Identifiers

ISSN

0452-5027