Nadzór nad fundacjami kościelnymi w Polsce
Supervision over the Church Foundations in Poland

Summary/Abstract: The supervision over the church foundations reflects the subsidiary supervision model under Polish law. The indirect supervision is carried out by the public authorities, whereas the direct supervision is carried out by the common courts. The legislator diversified the legal status of the church foundations as compared with other foundations. Notwithstanding the state authorities, the indirect supervision over the church foundations is carried out in the first place by the church legal persons constituing founders or other legal persons specified in the statute. Moreover, the rules of the compulsory administration were set out in a different manner in regard to the church foundations. The abovementioned differences are used to be regarded as a church foundation’s’ privilege. However, the author’s standpoint is partially different to the one mentioned above, arguing that the requirement of double supervision over the church foundations constitutes an additional burden rather than a privilege. In the author’s opinion, the above requirement should be given up in the future; he presents his suggestions in this matter.

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