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3 Kontrola Państwowa

3 Czarnow S.

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Terminy zapłaty w transakcjach handlowych - funkcjonowanie przepisów w praktyce

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Czarnow S.

Kontrola Państwowa

2014

tom 59

nr 2(355)

147-165

The article presents practical aspects of the functioning of the Act on payment dates in trade transactions (of 12th June 2003 and of 8th March 2013), focusing on conditions and judicature related to the public finance sector. The article concentrates, in the first place, on issues related to types of contracts to which these regulations apply, and on the rights of creditors towards debtors who do not meet payment deadlines set out in the Act. The most important provisions of the directive of the European Parliament and Commission are also referred to in the article, related to fighting delays in trade transaction payments (of 29th June 2000 and 16th February 2011) in the context of their implementation in the Polish law.

Właściwe postępowanie z rzeczami i zwierzętami znalezionymi - znalezienie rzeczy lub zwierzęcia a nabycie prawa jego własności

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Czarnow S.

Kontrola Państwowa

2016

tom 61

nr 3 (368)

150-163

The current legal regulations regarding property and animals that have been found calls for changes of both legal and system nature. The binding rules and proceedings related to stray animals are especially unsatisfying. The rule that regulations on property items, including those found, should be applied also to animals results in excessive doubts, often hard to resolve, practical and theoretical alike. After all, in case of animals, humanitarian considerations should prevail to civil and legal aspects. At the same time, in practice it is very difficult to find the owner of a found animal, because there is no obligation to tag animals. As a result animals – until they are given to new owners – are maintained in animal shelters at the cost of local self-governments. This incurs substantial expenditures from public funds, and is not beneficial to animals as such.

Bezprawne pozyskanie zwierzyny a gospodarka łowiecka – odpowiedzialność za szkody w populacji zwierząt

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Czarnow S.

Kontrola Państwowa

2015

tom 60

nr 2 (361)

132-142

The regulations on the equivalent for illegal hunting, foreseen rather as an additional burden directed mainly towards poachers, are not adjusted to situations where breaches are made by entities whose statutory task is animal management, including the implementation of the hunting plan. Attempts made to execute, in court, the responsibility of persons or entities tasked with the implementation of the plan, have proved ineffective, even though the State Treasury was represented by the specialised institution, namely the Attorney General of the Treasury. Besides, no ways for effective supervision of the hunting management have been worked out that would allow for eliminating excessive implementation of the hunting plan. Since in practice, there are no sanctions for exceeding the plan though, and the mandate of regional governors (voivodes), who are responsible for managing illegally hunted animals in controlled hunting zones, are practically limited to gathering information on exceeded hunting plans from forest district offices.