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Comparison of Compulsory Liability Insurance of Tax Advisors in Poland to the Czech Counterpart

100%
Myśliński M.
Central European Economic Journal
|
2023
|
vol. 10
|
issue 57
163-179
EN
This paper aims to assess the adequacy of obligatory tax advisors’ insurance to meet their needs in Poland and Czechiausing the comparative-legal method. It is crucial, due to the need to protect the weaker party in a transaction andprovide certainty in trading. The comparison is made between legislation concerning compulsory liability insurancefor tax advisors and the general contracts negotiated by professional self-governing bodies. The Polish product ischaracterised by mandatory coverage and private initiative. Like other compulsory insurance, this product is moreaccessory than voluntary insurance because the insurer also provides protection in case of damage caused by grossnegligence. In that insurance, there are no limitations of a financial nature (deductible, integral, and deductible fran-chise) on the liability of insurance companies. Consequently, the insurance company’s liability is even more similarto the insured’s. The reduction of accessoriality occurs only in regulated exclusions. The Czech legislator has onlyimposed the obligation to have this insurance without handling its details. The General Insurance Conditions regulatethe remaining matter. The analysis indicated that the Polish regulations provide more complete protection. However,they require some modernisation- an increase in the sum assured (10,000 EUR is too low) or how it is calculated. Rea-sults show faults in existing Polish regulations and indicate ways to improve them
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The comparison of selected legal aspects of insurance products on the Polish and British markets

72%
Barszowski S.
Acta Universitatis Lodziensis. Folia Iuridica
|
2016
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vol. 77
91-104
PL
W niniejszej pracy autor podjął się próby porównania prawnych aspektów ubezpieczeń odpowiedzialności cywilnej posiadacza pojazdu mechanicznego w Polsce i w Anglii. Temat ten jest na tyle złożony, że jeszcze nikt nie dokonał porównania systemów ubezpieczeń tych dwóch krajów. Autor stanął przed nie lada wyzwaniem, którego celem było porównanie polskich regulacji prawnych dotyczących ubezpieczeń komunikacyjnych z brytyjskimi, dzięki czemu można określić stopień rozwoju polskiego rynku ubezpieczeniowego, który jest stosunkowo młody w porównaniu z brytyjskim. Cel ten został osiągnięty. Badanie wykazało, że istnieją znaczące różnice między analizowanymi systemami ubezpieczeń, jednak przepisy nie hamują rozwoju ubezpieczeń w żadnym z tych krajów. W początkowej części pracy autor skupił się na historii ubezpieczeń i zarządzania ryzykiem, a następnie przeszedł do porównania systemów obowiązkowych ubezpieczeń komunikacyjnych w Polsce i w Anglii.
EN
Author of this thesis has undertaken the research about Polish and English legal system and regulations that are essential for insurance market. This topic is not very popular in literature, because it is hard to find the comparison of Polish and English regulations that establish the conditions on which third party liability vehicle insurance contracts are concluded. That issue is very important to determine the level of development of the Polish insurance market. Before 1989 insurance market in Poland was monopolized by two companies. So it could be said that it is rather young, and may be less developed than English. The aim of that thesis has been achieved. The studies show that there are several significant differences in Polish and English legal system, but regulations do not follow changes of the insurance market in both countries. At the beginning of the thesis the author presented history of risk management and insurances. Next moved to analysis of legal regulations that are essential for compulsory vehicle insurance in Poland and England.
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