The author argues that the inconsistency between the Budget Act and other statutes can be eliminated by way of amendment of the Budget Act or amendment of the relevant implementing provisions. The accountability for adoption of the Budget Act cannot be assigned to any of the entities, unless in the course of work on the Bill constitutionally provided procedural requirements have been breached. The author points out that some participants in the legislative procedure cannot be held accountable before the Tribunal of State due to material incompatibility of parliamentary mandate.
The purpose of the opinion is to examine whether the preliminary motion for constitutional accountability action against former Prime Minister Jarosław Kaczyński for violation of Polish Constitution and the Penal Code meets the formal requirements for such motions. The author points out numerous formal defects of the preliminary motion and opts for their immediate elimination. Nevertheless, in his view, the existing deficiencies do not disparage the motion, as they may be corrected later.
The opinion points out that a key role in the preparation of preliminary motions to hold persons accountable before the Tribunal of State is played by the Constitutional Accountability Committee acting in corpore. The Commission has an exclusive power to take substantive decisions concerning the conduct of proceedings relating, e.g., to an assessment of the validity of the submitted motions as to evidence. The tasks of presidium and chairperson of the Committee are, in principle, limited to organizational and technical issues, such as planning a timetable of committee meetings and proposing the agenda of the debate (presidium) and representing the Committee in external events, as well as hearing witnesses and experts (chairperson). The performance of the presidium or chairperson is reviewed by the Committee. In the event of a negative assessment of the work of these authorities, the Committee has the power to make appropriate changes in membership of the presidium, including changing its chairperson.
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