Ewolucja regulacji prawnej Prokuratorii Generalnej w Polsce na tle rozwiązań austriackich

Studia Prawnicze 2012, nr 4, s. 29-84.

The structure of institutions, representing and defending state property in the course of civil law is important theoretical and practical, because it substantially determines the role of property in society and its impact on the functioning of the state in the economic sphere. The purpose of this article is to present the legal structure of State Treasury Solicitors’ Office, in Poland against the solutions adopted in Austrian law, which first introduced the institution of Financial Prosecutor, to protect the financial interests of the state. By comparing the structure of the State Treasury Solicitors’ Office with the objectives, tasks and functions of the Prosecutor Financial in Austria will be highlighted key features of the current institution in Poland. In comparison with the Austrian and Polish pre-war construction of the State Treasury Solicitors’ Office, the present institution is its narrow form. It only protects the rights and interests of the narrow sense (meaning) of the State Treasury, because due to subjective and objective limitations (e.g. it does not include inventoried state property or features that should meet to represent the interests of the state / advice, opinions, etc. /) defends the small part of rights and interests of the state.