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Charakter skierowania kontrolera na badania lekarskie - Glosa aprobująca do postanowienia NSA

100%
Jarzęcka-Siwik E.
Kontrola Państwowa
|
2017
|
vol. 62
|
issue 4 (375)
23-32
EN
The article is a commentary on the decision of the Supreme Administrative Court (NSA) related to the scope of administrative courts’ control related to the decisions by the President of the Supreme Audit Office in relation to NIK nominated employees. The NSA examined referring an employee for medical examination by a certifying doctor of the Social Insurance Institution (ZUS), on the basis of Article 92 (3) of the Act on NIK. The author presents the actual and legal situation, the doctrine and the interpretation made by the court, and she elaborates on the arguments given. At the same time, she observes that the decision will change the current practice by making staff-related cases more efficient.
2
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Uprawnienia kontrolne NIK wobec przedsiębiorców - głos w dyskusj

100%
Jarzęcka-Siwik E.
Kontrola Państwowa
|
2018
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vol. 63
|
issue 4 (381)
45-59
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.
3
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Ochrona tajemnicy przedsiębiorstwa – prawo i praktyka kontrolna NIK

63%
Jarzęcka-Siwik E., Serlikowska A.
Kontrola Państwowa
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2019
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vol. 64
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issue 5 (388)
8-26
EN
Business secret is a legal solution aimed to protect the vital interests of an entrepreneur. However, it may prove difficult to define the scope of protected information due to the lack of clear criteria to exclude such information from being publically available. The legal acts that regulate secrecy often use unclear notions, which may result in freedom to define the protected area and lead to abuse.
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