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Tajemnica zawodowa dotycząca działalności funduszy emerytalnych i jej ochrona karnoprawna

100%

Płońska A.

Ekonomia. Wrocław Economic Review

2017

tom 23

nr 3

65 - 72

The paper discusses the concept of professional secrecy concerning the pension funds activities and indicates the substance of its criminal law protection. The main thesis of this article is that in the age of intensive economic development, an information, especially professional secrecy, becomes a particularly important legal interest, which requires afar-reaching legal protection which is provided by criminal law provisions. The purpose of this paper is also the analysis of the legal consequences of committing adisclosure or use of professional secrecy offence under the Article 220 of The Organization and Operation of Pension Funds Act of August 28th, 1997. The scientific method used in this paper is adogmatic analysis of law.

Czynności, które nie mogą być przedmiotem prawnie skutecznej umowy – zarys problematyki

75%

Słysz A.

Przegląd Prawa Publicznego

2012

nr 6

84-92

‘Activities which cannot be governed by a legally binding contract’ is a term found exclusively in the realm of tax law with no definite set of referents appended to it by the lawmakers. The term corresponds to constructs existing in other departments of law and has been in use for over 20 years, but it does give many interpretation problems. For all the homoeostatic objectives of the tax law, the changing socially acceptable values are causing change in the range of referents of the term in question. This problem requires detailed study.