Legal representation of the State Treasury. Legal and comparative study
Bronisław Sitek
Abstract
The Act of 15th December 2016 on the General Counsel to the Republic of Poland (Journal of Laws of 2016, item. 2261) has established the new institution in the place of the current General Counsel of the State Treasury. This Act also expanded significantly the scope of competence of this new office also on the administrative and criminal matters, in which there is the interest of the State Treasury. Such a wide legal representation of the rights and interests of the State Treasury is a fairly rare option, at least in Europe. This is a reference to the arrangements being in force during the Second Polish Republic of the twentieth century. These changes are forcing to assess current solutions related to the legal representation of the State Treasury in relation to the solutions found in other European countries. In addition to the legal and comparative approach to the problem, the study will also include a reference to the solutions found in ancient Rome, where the first of this kind office, which was advocatus fisci, was established. The legal and historical research will allow to keep the distance to the current solutions. Thanks to this, it will be possible to identify the optimum model of the State Treasury legal representation.
Keywords:
General Counsel, legal representation of the State Treasury, roman law, advocatus fisci,, Avvocato dello Stato, FinanzprokuraturReferences
Agudo Ruiz A., El advocatus fisci en Derecho romano, Madrid 2006.
Buczyński K., Sosnowski P., Prokuratoria Generalna. 200 lat tradycji ochrony dobra publicznego, Warszawa 2016.
Dajczak W., Giaro T., Longchamps de Berie F., Prawo rzymskie. U podstaw prawa prywatnego, Warszawa 2014.
Dębiński A., Kościół a prawo rzymskie, Lublin 2007.
Garliński W., Tradycja i postęp w instytucji Prokuratorii Generalnej Rzeczpospolitej Polskiej, Teka Kom. Praw. – OL PAN.2008, p. 54-69.
Giaro T.: P.G. Montaneri, T. Giaro, A. Somma (red.). Le radici comuni del diritto europeo. Un cambiamento di prospettiva, Roma 2005, pp. 77-168.
Kaser M., Römisches Privatrecht, München 1983.
Lambrini P., In tema di „advocatus fisci” nell’ordinamento Romano, in SDHI 59(1993), pp. 325-336.
Misztal-Konecka J., Zakaz wyrokowania ponad żądane strony ('ne eat iudex ultra petita partium') - rzymskie tradycje i współczesne regulacje polskiego procesowego prawa cywilnego, Zeszyty Prawnicze 12.4 (2912), s. 41-56.
Peschorn W., Die Geschichte der Finanzprokuratur, p. 2. https://finanzprokuratur.bmf.
gv.at/historisches/Die_Geschichte_der_Finanzprokuratur.pdf?5b2e29 [acces: 21.05.2017].
Sitek B., Austriacka Prokuratoria Skarbu (Finanzprokuratur) part I: Historia i struktura Urzędu, Roczniki Nauk Prawnych 26(2016) no 2, p. 177-190
Sitek B., Avvocatura dello stato – Rzecznik Generalny ds. ochrony praw i interesów państwa. Bezpieczeństwo ochrony praw i interesów państwa włoskiego, Journal of Modern Science 4/27/2015, p. 127-146.
Sitek B., Historia ochrony prawnych interesów skarbu państwa w Polsce, Journal of Modern Science 4/23/2014, pp. 231-247.
Sitek B.: A. Jurewicz and others, Rzymskie prawo publiczne. Wybrane zagadnienia, Olsztyn 2011, pp. 255-318.
Somma A.: Montaneri P.G., Giaro T., Somma A. (red.). Le radici comuni del diritto europeo. Un cambiamento di prospettiva, Roma 2005, pp. 169-228.
Szczerbowski J.: A. Jurewicz and others, Rzymskie prawo publiczne. Wybrane zagadnienia, Olsztyn 2011, pp. 143-172.
Tkaczuk M., Prokuratoria Generalna Rzeczypospolitej Polskiej, vol. I, Uniwersytet Szczeciński, Szczecin 2003, unpublished PhD thesis.
Trisciuglio A., Sarta tecta, ultrotributa. Opus publicum faciendum locare. Sugli appalti relativi alle opere pubbliche nell’eta’ republicana e Augustea, Napoli 1998.
Wąsowicz M., Prokuratoria Generalna Królestwa Polskiego w latach 1816-1866/1867, CPH, vol. XXXI, issue 2.1979, pp. 109-146.
Witkowski W., Kosikowski C. (ed.), System prawa finansowego: vol. 1 – Teoria i nauka prawa finansowego, Warszawa 2010.
Wojtowicz J., Historia Szwajcarii, Wrocław 1989.
Wołodkiewicz W., Europa i prawo rzymskie. Szkice z historii europejskiej kultury prawnej, Warszawa 2009.
License
This is an open access journal.
Beginning with Issue 1/2024, all texts published under a Creative Commons Attribution CC BY 4.0 licence.
The texts in Issues from 3/2018 to 4/2023 are published under a Creative Commons Attribution-NonCommercial-NoDerivatives CC BY-NC-ND 4.0 licence.
For aricles till 2/2018 your use is permitted by an applicable exception or limitation – see: Ustawa z dnia 4 lutego 1994 r. o prawie autorskim i prawach pokrewnych.
