Upoważnienie do ujawnienia tajemnicy bankowej osobie trzeciej a pełnomocnictwo
Authorization to Disclose Banking Secrecy to a Third Party and a Power of Attorney

Summary/Abstract: The article deals with the issue of third party access to confidential information covered by banking secrecy. Under the current provisions of banking law, it should be authorized by the beneficiary of secrecy, however, both in the doctrine and practice of applying the law, there are inconsistent positions regarding the possibility of providing such information by a bank to a person holding a power of attorney. In this context, the research problem is an attempt to answer the question what differences in the form and nature of the authorization and power of attorney may affect the decision regarding disclosure of information covered by banking secrecy.

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