- Tytuł:
- Comparison of Compulsory Liability Insurance of Tax Advisors in Poland to the Czech Counterpart
- Autorzy:
- Myśliński, Marcel
- Powiązania:
- https://bibliotekanauki.pl/articles/2216198.pdf
- Data publikacji:
- 2023-07-04
- Wydawca:
- Uniwersytet Warszawski. Wydział Nauk Ekonomicznych
- Tematy:
-
obligatory insurance
liability insurance
tax advisor
regulations
adequacy assessment - Opis:
- This paper aims to assess the adequacy of obligatory tax advisors’ insurance to meet their needs in Poland and Czechiausing the comparative-legal method. It is crucial, due to the need to protect the weaker party in a transaction andprovide certainty in trading. The comparison is made between legislation concerning compulsory liability insurancefor tax advisors and the general contracts negotiated by professional self-governing bodies. The Polish product ischaracterised by mandatory coverage and private initiative. Like other compulsory insurance, this product is moreaccessory than voluntary insurance because the insurer also provides protection in case of damage caused by grossnegligence. In that insurance, there are no limitations of a financial nature (deductible, integral, and deductible fran-chise) on the liability of insurance companies. Consequently, the insurance company’s liability is even more similarto the insured’s. The reduction of accessoriality occurs only in regulated exclusions. The Czech legislator has onlyimposed the obligation to have this insurance without handling its details. The General Insurance Conditions regulatethe remaining matter. The analysis indicated that the Polish regulations provide more complete protection. However,they require some modernisation— an increase in the sum assured (10,000 EUR is too low) or how it is calculated. Rea-sults show faults in existing Polish regulations and indicate ways to improve them
- Źródło:
-
Central European Economic Journal; 2023, 10, 57; 163-179
2543-6821 - Pojawia się w:
- Central European Economic Journal
- Dostawca treści:
- Biblioteka Nauki
Artykuł