Ryzyko zawodowe doradcy podatkowego a ochrona ubezpieczeniowa przed skutkami tego ryzyka
Professional insurance of tax adviser and protection from the consequences of this risk

Summary/Abstract: It has been attempted in the paper to present the possibilities to protect a tax adviser from financial claims related to an action or injunction. Several insurance products can be offered to a tax adviser. Apart from a compulsory TPL cover, called the basic one, there are some other forms such as additional cover, excess-loss cover, complementary cover and fis- cal-penal liability cover. Tax adviser chooses the insurance guarantee sum which is relevant to his or her needs, as a part of claims related to tax adviser's business may exceed the amount of the basic cover.It is an important task of the National Chamber of Tax Advisers to represent the interests of tax advisers in their contacts to insurers, in an offensive way. The possibility should be considered to insure members' mutualities within the association.

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