Statutory Regulations on the Financial Economy of the National Bar of Attorneys-at-Law – Characteristics and Proposal for Classification

Abstract

The National Bar of Attorneys-at-Law is one of the self-governing professions of public trust, the establishment of which is provided for by the Constitution of the Republic of Poland, defining their functions. Financial economy is the material basis and tool for carrying out the statutory tasks of the self-government of legal advisors. Among the tasks of the National Bar of Attorneys-at-Law, a significant range are tasks of a public nature, which comprise the constitutionally defined functions of the self-governments of public trust professions. It would appear from the aforementioned that the statutory regulations on the financial economy of the National Bar of Attorneys-at-Law are of importance not only to the self-government and its members but also to individual entities, society, and the state. The norms contained in the Act on Attorneys-at-Law relating to financial management are not extensive, and at the same time they are internally diverse, which justifies this classification. The basic categories of statutory regulations on the financial economy of the National Bar of Attorneys-at-Law relate to the determination of sources of funding for its activities, authorizations for self-government bodies to issue intra-governmental acts on financial economy, budgets, and bodies with authority to implement and control financial economy. Due to the complex nature of the matter of financial economy, it is not possible to create completely separate divisions, and there are common elements between the proposed categories. Statutory regulations on the financial economy of local government do not completely regulate this economy and are to a significant extent supplemented by intra-governmental legal acts issued by local government bodies on the basis of the Act.