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PL
Instytucja sprawozdania finansowego jest ważnym elementem sprawdzania prawidłowoś-ci finansowania kampanii wyborczej. W myśl kodeksu wyborczego pełnomocnik finan-sowy komitetu wyborczego winien przedłożyć organowi wyborczemu któremu komitet wyborczy złożył wcześniej zawiadomienie o swoim utworzeniu sprawozdanie finan-sowe o przychodach, wydatkach i zobowiązaniach komitetu w tym także o uzyskanych kredytach bankowych i warunkach ich uzyskania. Sprawozdanie finansowe może w tej sytuacji być składane Państwowej Komisji Wyborczej, a także innym organom wyborc-zym. Jeżeli jednak sprawozdanie zostałoby odrzucone przez komisarza wyborczego pełnomocnik finansowy może wnieść do Sądu Okręgowego odwołanie od takiego pos-tanowienia. Z dotychczasowych judykatów wynika, iż sporne było, czy istnieje możli-wość wniesienia skargi w sytuacji, gdy sprawozdanie zostało przyjęte, lecz jednocześnie wskazano stwierdzone uchybienia. Kwestionowano także treść obligatoryjnych podst-aw ustawowych odrzucenia sprawozdania.
EN
Financial statement is an important element in checking the compliant financing of an election campaign. According to the Election Code, the financial representative of the election committee should submit to the election body to which the election committee previously submitted a notification of its establishment, a financial report on the com-mittee’s revenues, expenses and liabilities, including bank loans obtained and loans con-ditions. In this situation, the financial statement may be submitted to the National Elec-toral Commission as well as to other election bodies. However, if the report was rejected by the election commissioner, the financial representative may appeal against such de-cision to the District Court. Judicial practice shows that it was disputed whether a com-plaint could be brought in a situation where the report was accepted, but at the same time the identified shortcomings were identified. The content of the obligatory statuto-ry grounds for rejecting the report was also questioned.
XX
Although satirical works by their nature are one of the literary genres and artistic creations, the satire framework is introduced by law. The first regulations on this subject can be found in Poland in the period of the Republic of Nobles. During the Partitions of Poland the responsibility for the publication of a satirical work was associated with the liability for defamation or possibly for an insult. The Criminal Code of 1932 and later the Criminal Code of 1969 were heading towards this conviction. The censorship was an effective barrier to political satire. For a long time there were no specific differences between a defaming satirical piece of work and a scientific, artistic or derived from political beliefs criticism that is defamatory in its content. The freedom of criticism is part of the freedom of speech and is considered to be a circumstance repealing liability (Article 41 of the Press Law). The negative reviews of scientific and academic works or other creative, professional or public activity are used as implementation of tasks of the press defined in the Article 1 of the Press Law and, therefore, these reviews are protected by law. This principle, by the Article 54b of the Press Law, was extended to all messages of the critical character. Although a satire authorizes the use of stricter measures of literary expression, it does not allow the breach of other people’s personal rights. A satire – as noted by the Supreme Court – cannot exceed the barrier beyond which a sphere of personal rights protected by law is located.
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