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Doradca podatkowy jako zawód zaufania publicznego – trudne początki, niepewna przyszłość

100%

Modzelewski W.

Doradztwo Podatkowe Biuletyn Instytutu Studiów Podatkowych

2022

vol. 4(308)

98-100

The article analyses events related to the work on the Polish Tax Consulting Act of 5 July 1996 and the first four years of its being in force. The initiators of this piece of legislation intended to establish a liberal public-trust profession to focus on taxes and fiscal issues, whose status would be close to that of legal counsel. A tax advisor or consultant would perform an interdisciplinary activity, predominantly focusing on the tax law. With compulsory formation of a trade organisation, tax advisors were meant to be of high expertise in tax and tax-law issues whilst satisfying the relevant normative ethical requirements.

Autor analizuje zdarzenia związane z pracami nad ustawą z dnia 5 lipca 1996 r. o doradztwie podatkowym oraz okres pierwszych 4 lat obowiązywania tego aktu prawnego. Zgodnie z założeniami inicjatorów tej ustawy jej celem było powołanie wolnego zawodu zaufania publicznego o statusie zbliżonym do radcy prawnego, zajmującego się problematyką podatkową, który miałby charakter interdyscyplinarny z dominacją wątku prawnopodatkowego. Doradcy podatkowi mieli tworzyć obowiązkowy samorząd zawodowy i reprezentować nie tylko wysoki poziom wiedzy podatkowej i prawnopodatkowej, lecz także spełniać wymogi etyczne mające charakter normatywny.

Prawny status zawodu lekarza. Wybrane zagadnienia

84%

Kosiński E.

Studia Prawa Publicznego

2016

issue 3 (15)

9-27

The article deals with a very crucial question of the legal status of physicians in Poland. The question asked is whether a physician who works as a sole practitioner may be recognized as a person performing a liberal profession, a public trust profession (a category speciﬁ c only as far as Polish domestic law concerned), or a regulated profession (according to Directive 2005/36/EC of the European Parliament and of the Council of 7 September 2005 on the recognition of professional qualiﬁ cations). Consequently, ﬁrst the concepts of a liberal, regulated and public trust professions are analysed. Another important question to be answered is if physicians practicing as sole traders are undertakings in the meaning of the EU law and if they are what their status is. The vastest exclusion in terms of the subject and object of the legislation was provided by the Regulation on Industrial Law issued by Poland’s President on 7 June 1927 which excluded the activity conducted by physicians. Under Article 3 of the President’s Regulation the Commercial Code 27 June 1934, all liberal professions were also excluded from activities considered to be a form of entrepreneurship. This attitude changed in postwar Poland and the Act of 23 December 1988 on Economic Activity provided for no exclusion for any liberal profession from being regarded as economic activity. The Act of 19 November 1999 on Economic Activity excluded from its scope only entities that provided legal services (barristers and solicitors) and those rendering services in the area of industrial property. Today, under Polish law physicians are considered to be an undertaking in two situations: when they conduct their activities in the form of so-called ‘private practice’ (one-person undertaking), or when they conduct their practice within so-called ‘collective practice’ (partnership). They are not regarded as undertakings when they are employed by a medical institution or another medical entity on the basis of an employment contract. In such a case they fall under the provisions of the Act of 15 April 2011 on Medical Activities, but still keep the status of liberal profession.

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1 Doradztwo Podatkowe Biuletyn Instytutu Studiów Podatkowych

1 Studia Prawa Publicznego

1 Kosiński E.

1 Modzelewski W.

1 2022

1 2019

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Doradca podatkowy jako zawód zaufania publicznego – trudne początki, niepewna przyszłość

Prawny status zawodu lekarza. Wybrane zagadnienia