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EN
The article attempts to discuss the reasons for dismissing disciplinary proceedings at the Supreme Audit Office and the contents of the ruling that the Disciplinary Committee should issue in this regard. Since the provisions of the Act on NIK of 23rd December 1994 do not regulate this issue, and Article 97p of the Act sets forth that the provisions of the Code of Criminal Procedure (Polish: k.p.k.) should be applied accordingly. The ruling on dismissal of disciplinary proceedings at NIK should include the contents listed in Article 413(1) of the Code of Criminal Procedure. The provisions of Article 17(1) of the Code shall also be applied accordingly. The article presents a set of situations when criminal proceedings shall not be conducted or shall be dismissed. Since we should assume that a dismissal of disciplinary proceedings, similarly as is in the case of dismissal of criminal procedure, takes place when further proceedings are impermissible or pointless.
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