finanse państwa

  • Immunitety nieoczywiste – uwagi na gruncie polskich regulacji prawnofinansowych

    Author: Joanna M. Salachna
    E-mail: jsalachna@pwsip.edu.pl
    Institution: Państwowa Wyższa Szkoła Informatyki i Przedsiębiorczości w Łomży
    ORCID: https://orcid.org/0000-0001-5748-0170
    Year of publication: 2020
    Source: Show
    Pages: 145-158
    DOI Address: https://doi.org/10.15804/ppk.2020.01.09
    PDF: ppk/53/ppk5309.pdf

    Immunity (parliamentary, judicial or vested in other persons performing important public functions) seems to be an indispensable institution in legal systems of democratic countries. However, notwithstanding the legal regulations on immunity(s) in given conditions (regulations on immunity expressis verbis), there are also legal provisions which indirectly exempt people who perform certain public functions from liability or create a situation where they cannot be held liable. This study is devoted to such unobvious immunities in Polish law. The analysis is limited to the sphere of financial law due to the functions, role and significance of public financial decisions and their effects. Recognizing that finances are „nerves of the state”, tolerance (non-sanctioning) in this sphere of undesirable behavior requires analysis, especially in the context of the principles of proper management of public funds.

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