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EN
One of the greatest achievements of the socio-political transformation process in Poland is the profound decentralization of public governance. In administrative law, decentralization is perceived as a system with a larger number of independent hubs, vested with competences in terms of public law, and a single center. Therefore, decentralization is a process of delegating certain public functions which formerly were reserved for the central government to groups of citizens organized in corporations. Although local government exemplifies decentralization it is not a one-dimensional no- tion that refers exclusively to territorial relations. In the system of representation specialized self-government bodies, formed with different criteria, play a highly significant role represen- ting the interests of various groups. They are divided into self-governing bodies focused on the economy and the professions. Formal and legal homogeneity, though, does not translate into the appropriate political position of these two forms of self-governing bodies in Poland. While the professional self-governing body is clearly an association governed by public law, the so-called economic self-governing body is based on concepts that emphasize the volunta- ry nature of the ties between entrepreneurs, associated in chambers of commerce. The differences in their legal status and the resulting powers bear no influence on the fact that both economic and professional self-governing bodies are now facing equally serious threats in Poland. In both cases these are related to how the state approaches the extra-territo- rial form of decentralization. We can speak of different motivations here. The state, or rather the state administration, is excessively interested in the professional self-governing bodies and is curbing the autonomy they have traditionally been vested with. The situation is quite different with respect to the economic self-governing bodies, where the public authorities are scarcely interested in becoming involved in supporting them. It should be realized then, that the success of Polish decentralization reform will only be complete when all forms of self-government develop harmoniously irrespective of the rela- tions between their members, whose empowerment will serve democracy and strengthen civic society.
EN
This paper aims to determine the directions of development of the profession of restructuring advisor in Poland. The analysis of the law regulating this profession will help answer the question of whether in its present form the profession of restructuring adviser has the character of a profession of public trust in accordance with Article 17(1) of the Polish Constitution. These findings are important for determining whether the legislator should create a self-governing body of restructuring advisors, which should be a key element in establishing the principles of the profession. A direction of the discussion defined in such a way first requires a historical and legal analysis of the legislation relating to a bankruptcy administrator. This analysis culminates in a description of the process of transformation of the profession of a bankruptcy administrator into the profession of a restructuring advisor and an analysis of the current legislation, which allows determining the nature of the profession of restructuring advisor. The paper deals with the issues of how the professional self-government functions, and the ethics of the profession of restructuring adviser. It discusses the problems of currently operating organizations bringing together persons performing the profession of restructuring adviser, their status, and the validity of the legal acts issued by these entities.The above remarks on Polish legislation are contrasted with the legal situation in the Federal Republic of Germany to show the extent of the changes in this legislation in Poland over the last thirty years. In this article, attention is drawn to the need to enact additional legislation in this field in Poland. Future directions of the development of the profession of restructuring advisor as a profession of public trust are also evaluated through an analysis of both Polish constitutional law and European Union law, in particular,Directive 2019/1023 of the European Parliament and the Council relating to restructuring and bankruptcy.
EN
The professional self-government, as a component of the decentralised public authority, is an institution which derives its legitimacy from the supreme legal act, the Constitution of Poland. Its basic framework is set out in Article 17(1) of the Constitution, according to which: “By means of a statute, self-governments may be created within a profession in which the public repose confidence, and such self-governments shall concern themselves with the proper practice of such professions in accordance with, and for the purpose of protecting, the public interest”. The ratio legis of this regulation is the possibility of statutory entrustment of certain professional corporations with the performance of public tasks in authoritative forms appropriate for public administration. This study presents of the functions and tasks that the legislator has provided for the professional self-government of judicial officers. Currently, the provision regulating the tasks performed by the judicial officers’ self-government is Article 195 of the Act of 22 March 2018 on judicial officers, according to which the tasks of the judicial officers’ self-government include in particular: 1) supporting the administrative supervisory bodies in supervising the conscientious performance of service by judicial officers and the proper performance of duties by assessors and trainees, 2) participating in ensuring the conditions for the performance of the statutory tasks of judicial officers, 3) representing judicial officers and assessors, 4) the professional development of judicial officers and assessors, and participation in the training of trainees, 5) establishing and promoting the principles of professional ethics and ensuring their observance, 6) conducting research into the functioning of judicial enforcement. The authors analyse the normative material regulating the issue in question. Looking through the prism of theoretical concepts of professional self-government, they also assess the legitimacy of the solutions adopted by the legislator. Consequently, they make de lege lata remarks and de lege ferenda postulates.
EN
The socio-political changes which began in Poland over three decades ago resulted in, inter alia, the activation of various occupational groups that have decided to operate on the basis of the then existing public law. This meant the creation of corporate selfgovernment organizations that are based on associations of persons with compulsory membership. Ever since the political reforms in Poland have been undertaken, professional self-government has been considered an important element of the state’s administrative system. The basis for creating such institutions was the need to protect certain professions which, in the social interest, required the highest qualifications and impeccable ethics. The professional self-government has significantly strengthened its position by taking over a number of the state’s administrative powers regarding, inter alia, the supervision of certain professions. For several years in Poland there has been a public debate on the future of the professional self-government during which arguments have been raised that question the need for the continued functioning of this type of organizations. Moreover, doubts have been raised as to whether the chambers of professional selfgovernment strengthen democratic aspirations and the development of self-governance, or whether they are anachronistic structures that threaten the consolidation of the free market order in Poland. Therefore, it is not only worth pointing out the essence and the tasks of the institution of the professional self-government, as well as its historical development in the country, but it is of paramount importance to draw attention to the significance of this type of entities in creating democratic state institutions and in accelerating participatory processes.
PL
Samorząd zawodowy jest jedną z form decentralizacji administracji publicznej. Ma on na celu ochronę określonych zawodów, które ze względu na interes społeczny wymagają najwyższych kwalifikacji merytorycznych oraz moralnych. Choć instytucje samorządu zawodowego swoje prawne funkcjonowanie na ziemiach polskich rozpoczęły podczas zaborów, ich znaczący rozwój nastąpił w okresie II Rzeczypospolitej. Powstał wówczas samorząd adwokacki, notarialny, lekarski, lekarsko-dentystyczny oraz aptekarski. W latach 1918–1939 instytucje samorządu zawodowego stanowiły istotny element struktury administracyjnej państwa. Korporacje zawodowe uznawane były za związki publicznoprawne, działające poprzez własne organy i posiadające jasno określone kompetencje. Rozwój samorządu zawodowego przerwał wybuch II wojny światowej, zaś jego rzeczywista odbudowa nastąpiła dopiero w okresie transformacji ustrojowej w 1989 r. Niewątpliwie regulacje prawne obowiązujące w II Rzeczypospolitej stanowiły podstawę prawną restytucji korporacji zawodowych.
EN
Professional self-government is one of the forms of decentralization of public administration. It aims at protecting certain professions which require the highest level of substantive and moral qualifications because of public interest. Although professional self-government institutions started their legal functioning in the area of Poland during the partitions, their significant development took place during the Second Polish Republic. At that time legal, notarial, medical, dental and pharmaceutical self-governments were established. In the years 1918-1939, professional self-government bodies were an important element of the state administrative structure. Professional associations were considered public associations, operating through their own bodies and having clearly defined capacities. The development of professional self-government was interrupted by the outbreak of World War II and its actual reconstruction took place only during the political transformation in the year 1989. Undoubtedly, the legal regulations in force in the Second Polish Republic constituted the legal basis for the restoration of professional associations.
EN
The reviewer gets involved in a polemic with the authors of "The Economic and Professional Self-Government in the Political System of Poland" by Robert Kmieciak, Paweł Antkowiak, and Katarzyna Walkowiak. The editorial aspect of the work evokes a positive response, but the reviewer has doubts concerning the concepts presented by the authors, believing that the publication gathers and repeats ideas that have previously been discussed in the literature of the subject. What is more, the book does not take into account the literature which critically evaluates professional self-government. The authors use a definition of economic self-government that is inadequate in the 21st century, and they suggest entrusting the operation of the Commercial Register to the Chamber of Commerce, a solution which the reviewer perceives as possibly anachronistic.
EN
On 26th October 2015, the President of Poland signed The Physiotherapist Profession Act, which regulates the legal status of this profession. It normalizes numerous issues including pursuing the profession of a physiotherapist, educational requirements, professional liability, the functioning of professional self-government, etc. Therefore, we need to figure out if, in the current situation, the physiotherapist profession has the features that allow its recognition as a liberal profession and the profession of public trust. It is all the more important because in the course of the work on the bill of the physiotherapist profession, the opinions on this issue varied.
PL
Charakter obowiązkowego członkostwa w samorządach zawodowych zrzeszających osoby wykonujące zawód zaufania publicznego jest faktem, który próbuje się co jakiś czas kwestionować. Przeciwnikom obligatoryjnego członkostwa trudno jednak wskazać argumenty przemawiające za dobrowolnym członkostwem. Zgodnie bowiem z art. 17 ust. 1 Konstytucji RP, podstawowym zdaniem samorządów jest sprawowanie pieczy nad należytym wykonywaniem zawodu przez swoich członków, co czynią w imieniu państwa, w interesie publicznym. Zatem, aby móc w pełni wykonywać ten nadzór samorządy muszą być wyposażone w uprawnienia władcze w stosunku do wszystkich osób wykonujących określony zawód na równych zasadach. Celem artykułu jest uzasadnienie obligatoryjnego członkostwa w samorządzie zawodowym, przy wykorzystaniu metody dogmatyczno-prawnej.
EN
The nature of compulsory membership in professional self-governments associating persons covered by the obligation of public trust is a fact that is questioned from time to time. Opponents of obligatory membership, however, find it difficult to argue for the identification of membership. According to art. 17 sec. 1 of the Constitution of the Republic of Poland, the basic opinion of professional self-governments is to supervise the proper performance of the profession by their members, which they do on behalf of the state, in the public interest. Therefore, in order to be able to fully perform this supervision, professional self-governments should be equipped with an authoritative function in relation to all persons covered by the profession on equal terms. The aim of the article is to justify the obligatory membership in the professional self-government using dogmatic and legal methods.
EN
This paper provides an overview of the crucial solutions in the field of tax advisory regulation and the profession of tax adviser in selected EU and OECD countries. From among the EU Member States, only 11 of them have decided to formally regulate the profession of tax adviser, but in most of the others this profession is also being performed, albeit under a slightly different legal framework. Up to five basic models of tax advisory can be distinguished, although the limits between them are mutable, and in most countries there are many proprietary solutions, characteristic only for a given jurisdiction. A noticeable tendency, however, is the separation of the profession of tax adviser and the progressive specialization of the same.
PL
Niniejszy artykuł zawiera przegląd najistotniejszych rozwiązań w zakresie regulacji doradztwa podatkowego oraz zawodu doradcy podatkowego w wybranych państwach członkowskich Unii Europejskiej (UE) i Organizacji Współpracy Gospodarczej i Rozwoju (Organisation for Economic Co-operation and Development – OECD). Spośród państw członkowskich UE tylko 11 z nich zdecydowało się na formalne uregulowanie zawodu doradcy podatkowego, niemniej w większości pozostałych ta profesja również jest wykonywana, aczkolwiek w nieco innych ramach prawnych. Wyodrębnić można do pięciu zasadniczych modeli funkcjonowania doradztwa podatkowego, chociaż granica między nimi jest płynna, a większość państw wprowadziła sporo rozwiązań własnych, charakterystycznych wyłącznie dla danej jurysdykcji. Zauważalną tendencją jest jednak wyodrębnianie się zawodu doradcy podatkowego oraz postępująca specjalizacja.
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2021
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vol. 16
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issue 18 (2)
125-141
EN
The aim of the activities of attorneys at law is to provide legal services and legal assistance particular by providing legal advice, drafting legislative proposals, preparing legal opinions and representing clients before courts and public bodies as a legal representative or a defence counsel. The aim of the profession is to protect public interest. Attorneys at law are obliged to respect the rules of professional conduct adopted by the National Assembly of Attorneys at law and protecting the core values of the profession, such as independence, protection of professional secrecy, avoidance of conflicts of interest, protection of the dignity of the profession in professional, public and private life, as well as loyalty to clients. The profession of an attorney at law is a profession of public trust, referred to in Article 17 of the Constitution of the Republic of Poland. The subject of the article is to explain what the profession of public trust is and why attorneys at law are referred to as professions of public trust.
PL
Zawód radcy prawnego polega na obsłudze osobistych interesów jednostek, niejednokrotnie łącząc się z pozyskiwaniem informacji na temat ich życia prywatnego. Wykonywanie tegoż zawodu wymaga wysokich umiejętności fachowych, w szczególności ukończenia wyższych studiów prawniczych oraz odpowiedniej aplikacji. Radca prawny obowiązany jest wykonywać czynności zawodowe rzetelnie i uczciwie, zgodnie z prawem, zasadami etyki zawodowej oraz dobrymi obyczajami. Niewątpliwie zawód radcy prawnego jest zawodem zaufania publicznego w rozumieniu art. 17 ust. 1 Konstytucji RP. Ustawa zasadnicza odwołując się do tego pojęcia, lecz w żaden sposób go nie definiując, nastręcza wiele wątpliwości interpretacyjnych. Celem niniejszej publikacji jest zdefiniowanie terminu „zawodu zaufania publicznego”, a także określenie, jakie cechy zawodu radcy prawnego przesądzają, iż jest on powszechnie zaliczany do kategorii zawodów zaufania publicznego.
PL
Kodeks Etyki Prawników Europejskich, przyjęty przez Radę Adwokatur i Stowarzyszeń Prawniczych Europy, zakłada związanie nim prawników prowadzących działalność transgraniczną. Przedmiotem artykułu jest zbadanie tego, czy Kodeks jest aktem wiążącym radców prawnych i adwokatów. Samorządy zawodowe tych prawników uznały Kodeks za akt wiążący ich członków, jednak analiza prowadzi do wniosku, że w polskim prawie nie ma do tego podstaw. Co więcej, Kodeks nie jest aktem wewnętrznym w rozumieniu art. 93 Konstytucji RP. Oznacza to, że radcowie prawni ani adwokaci nie mogą odpowiadać dyscyplinarnie za naruszenie Kodeksu. Aby zapewnić skuteczność przepisom tego aktu, powinny one zostać uwzględnione w kodeksach etyki zawodowej wskazanych samorządów.
EN
The Code of Conduct for European Lawyers, adopted by the Council of Bars and Law Societies of Europe (CCBE), purports to be adopted as enforceable rules in relation to the cross-border activities of the lawyers. The object of this article is to examine whether the Code is a binding act for attorneys at law and attorneys. The professional self-governments have recognised the Code as a binding act for their members, but the analysis leads to the conclusion that there is no basis for this in Polish law. Furthermore, the Code is not an internal act within the meaning of Article 93 of the Polish Constitution. This means that neither attorneys at law nor attorneys can be held disciplinarily liable for breaches of the Code. In order to ensure the effectiveness of the provisions of the Code, they should be included in the professional codes of ethics of these professional self-governments.
PL
Dyrektywa z 20 stycznia 2016 r. w sprawie dystrybucji ubezpieczeń wprowadziła szereg nowych rozwiązań pod kątem zabezpieczenia interesów konsumenta. Przyjęto w niej zasadę postulowaną m.in. przez pośredników ubezpieczeniowych – równego potraktowania wszystkich kanałów dystrybucji w zakresie ich zobowiązań wobec konsumentów. Zgodnie z preambułą dyrektywy główną rolę w dystrybucji tych produktów odgrywają pośrednicy ubezpieczeniowi i reasekuracyjni. W artykule omówiono rozbudowane w dyrektywie obowiązki informacyjne dystrybutorów ubezpieczeń w zakresie przekazywania konsumentom wielu informacji, w tym dotyczących produktów inwestycyjnych. Podkreślając odrębności polskiego porządku prawnego autor opowiada się za harmonizacją minimalną dyrektywy. Wymagane obowiązki powinny być tak ukształtowane, aby były użyteczne dla klienta. W artykule poruszono również kwestie dotyczące doskonalenia zawodowego brokera, jego statusu oraz roli samorządu zawodowego.
EN
The Directive of 20 January 2016 on insurance distribution has introduced a number of new solutions to protect the interests of consumers. The principle of the equal treatment of all distribution channels in terms of their obligations towards consumers, postulated by insurance intermediaries inter alia, has been adopted. In accordance with the preamble to the directive, a major role in the distribution of these products is played by insurance and reinsurance intermediaries. Besides, the article discusses the extensive information requirements imposed by the directive on insurance distributors in the field of information provided to consumers, including investment products. Emphasizing the special features of Polish legal regime, the author advocates a minimum harmonisation of the directive. The required obligations should be designed to be useful for the client. In addition, the issues relating to the professional development of brokers, their status and the role of professional self-government have been discussed in this text.
PL
Celem artykułu jest wykazanie, że konstytucyjne zasady odnoszące się do wyborów do organów władz publicznych powinny mutatis mutandis być wzorcem dla wyborów do organów samorządów zawodowych. Szczególną wagę w tym obszarze należy przypisać zasadzie równości prawa wyborczego. Analiza tematu została przeprowadzona na gruncie przepisów Konstytucji RP, orzecznictwa Trybunału Konstytucyjnego oraz ustaw i aktów wewnętrznych normujących funkcjonowanie samorządów zawodowych. Wynika z niej, ze naruszenie zasady równości w aktach wewnętrznych samorządu zawodowego może być przesłanką stwierdzenia ich niezgodności z prawem, natomiast ustawy dotyczące tych samorządów powinny umożliwiać przeprowadzenie kontroli przebiegu wyborów. Przedstawione rozważania prowadzą do wniosku, że tematy łączące pozycję samorządów zawodowych oraz demokratyczne standardy prawa wyborczego mogą być polem interesujących badań w dziedzinie prawa konstytucyjnego.
EN
The aim of this article is to demonstrate that the constitutional principles relating to elections to public authorities should mutatis mutandis be the benchmark for elections to the bodies of self-government of public trust professions. The principle of equality of the electoral law is of particular importance in this area. The analysis has been carried out on the basis of the Polish Constitution, the case law of the Constitutional Tribunal and the laws and internal acts regarding professional self-governments. It follows that a breach of the principle of equality in the internal acts of a professional self-government may be grounds for declaring them unlawful. Whereas, laws concerning these self-governments should enable the scrutiny of elections. The considerations lead to the conclusion that topics combining the position of professional self-governments and democratic standards of the election law can be a field of interesting research in the domain of constitutional law.
EN
The article presents considerations about the physician’s obligation to pay membership fees for the professional self-government and the consequences of failure to fulfill the obligation that a representative of this profession may suffer in the sphere of professional liability. The analysis of the legal grounds for conducting proceedings in terms of professional liability for this type of the offence was presented against the Supreme Court order of February 11, 2016 (SDI 71/15) and in relation to similar solutions operating in other (selected) groups of public trust professions, performance of which is connected with an obligatory membership in a self-government and participation in its financing.
PL
W opracowaniu przedstawione zostały rozważania na temat ciążącego na lekarzu obowiązku opłacania składek członkowskich na rzecz samorządu zawodowego oraz konsekwencji niedopełnienia wskazanej powinności, jakie może ponieść przedstawiciel tej profesji w sferze odpowiedzialności zawodowej. Analiza podstaw prawnych prowadzenia postępowania w przedmiocie odpowiedzialności zawodowej za tego rodzaju przewinienie ukazana została na tle postanowienia SN z dnia 11 lutego 2016 r. (SDI 71/15) oraz w odniesieniu do zbliżonych rozwiązań, funkcjonujących na gruncie innych (wybranych) zawodów zaufania publicznego, których wykonywanie wiąże się z obligatoryjną przynależnością do samorządu i partycypowaniem w jego finansowaniu.
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