kilka refleksji na temat kompetencji Komisji Nadzoru Finansowego do wydania Zasad Ładu Korporacyjnego dla instytucji nadzorowanych
Remarks on the authorization of the Polish Financial Supervision Commission to issue „corporate Governance Rules for the supervised entites”

Summary/Abstract: In 2014 Polish Financial Supervision Commission (Komisja Nadzoru Finansowego) adopted the „Corporate Governance Rules”. The document sets out the rules of internal corporate affairs in the supervised en- tities which are recommended by the Commission. Despite the fact that the “Corporate Governance Rules” seem to be a soft-law mechanism it has to be indicated that – because of the factual powers of the Commission – if the rules are not obeyed, it can implicate severe factual sanctions for a super- vised entity (e.g. low so-called BiON scoring). Such situation has to be considered as an inacceptable widening of public authority powers to create legal rules which have abstract and general nature and therefore infringes the rule of legalism and the rule of law.

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