Procedura uchylania immunitetu kontrolerskiego przez Kolegium NIK – immunitet gwarancją niezależności i praworządności

• Authors: Elżbieta Jarzęcka-Siwik

Title variants

EN

Procedure for Waiving Auditor Immunity by the Council of NIK – Immunity as a Guarantee of Independence and Due Fulfilment of Obligations

• Languages of publication: PL

Abstracts

EN

The auditor immunity is necessary to ensure appropriate performance of state audit tasks. Persons who do this job must be protected against potential charges of legal and penal nature, formulated due to performance of their professional activities. The auditor immunity cannot be considered as impunity, because the protection that it provides is not abused by the Supreme Audit Office. Motions to waive immunity are in fact very rare. However, the lack of exhaustive legal regulations in this regard does not allow for sufficient assurance as to the proceedings that are applied, especially in such a crucial area as the right to defence. In her article, the author presents the details of the procedure for waiving the auditor immunity by the Council of NIK.

Keywords

EN

auditor immunity; procedure for waiving auditor immunity; state audit tasks; potential charges

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2016
• Volume: 61
• Issue: 2 (367)
• Pages: 15-27

Dates

published

2016-04

Contributors

author

Elżbieta Jarzęcka-Siwik

• Najwyższa Izba Kontroli

References

• Janusz-Pohl B. 2009. Immunitety w polskim postępowaniu karnym, Warszawa
• Grzegorczyk T. 1996. „Immunitet karnoprocesowy funkcjonariuszy NIK”. Kontrola Państwowa 3 : 30-35.
• Garlicki L. 2003. W Komentarz do art. 105. W Konstytucja RP. Komentarz. Warszawa: Wydawnictwo Sejmowe
• Jarzecka-Siwik E., B. Skwarka. 2015. Ustawa o Najwyższej Izbie Kontroli. Komentarz, 309. Warszawa.
• Herzog A. 2008. „Postępowanie w przedmiocie uchylenia immunitetu prokuratorskiego – stan prawny i prak¬tyka (cz. II)”. Prokuratura i Prawo 6 : 12.

Identifiers

ISSN

0452-5027