{"id":14660,"date":"2025-10-06T09:19:21","date_gmt":"2025-10-06T09:19:21","guid":{"rendered":"https:\/\/pmrsa.pl\/?p=14660"},"modified":"2025-10-09T11:04:50","modified_gmt":"2025-10-09T11:04:50","slug":"%d1%87%d0%b8-%d0%bc%d0%be%d0%b6%d0%b5-%d1%87%d0%bb%d0%b5%d0%bd-%d0%bf%d1%80%d0%b0%d0%b2%d0%bb%d1%96%d0%bd%d0%bd%d1%8f-%d0%be%d1%81%d0%ba%d0%b0%d1%80%d0%b6%d0%b8%d1%82%d0%b8-%d0%bf%d0%be%d0%b4%d0%b0","status":"publish","type":"post","link":"https:\/\/pmrsa.pl\/uk\/%d1%87%d0%b8-%d0%bc%d0%be%d0%b6%d0%b5-%d1%87%d0%bb%d0%b5%d0%bd-%d0%bf%d1%80%d0%b0%d0%b2%d0%bb%d1%96%d0%bd%d0%bd%d1%8f-%d0%be%d1%81%d0%ba%d0%b0%d1%80%d0%b6%d0%b8%d1%82%d0%b8-%d0%bf%d0%be%d0%b4%d0%b0\/","title":{"rendered":"\u0427\u0438 \u043c\u043e\u0436\u0435 \u0447\u043b\u0435\u043d \u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043e\u0441\u043a\u0430\u0440\u0436\u0438\u0442\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u0437\u043e\u0431\u043e\u0432&#039;\u044f\u0437\u0430\u043d\u043d\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457?"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>\u041d\u043e\u0432\u0435 \u0442\u043b\u0443\u043c\u0430\u0447\u0435\u043d\u043d\u044f \u0441\u0442\u0430\u0442\u0442\u0456 116 \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0433\u043e \u0437\u0430\u043a\u043e\u043d\u0443 \u0443 \u0441\u0432\u0456\u0442\u043b\u0456 \u043f\u0440\u0430\u0432\u0430 \u0404\u0421<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0414\u043e \u0441\u044c\u043e\u0433\u043e\u0434\u043d\u0456 \u0447\u043b\u0435\u043d\u0438 \u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0439, \u044f\u043a\u0456 \u0441\u0442\u0438\u043a\u0430\u044e\u0442\u044c\u0441\u044f \u0437 \u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f\u043c\u0438 \u0449\u043e\u0434\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457 \u0437\u0430\u0431\u043e\u0440\u0433\u043e\u0432\u0430\u043d\u043e\u0441\u0442\u0456, \u0447\u0430\u0441\u0442\u043e \u043f\u043e\u0437\u0431\u0430\u0432\u043b\u0435\u043d\u0456 \u0431\u0443\u0434\u044c-\u044f\u043a\u0438\u0445 \u0440\u0435\u0430\u043b\u044c\u043d\u0438\u0445 \u0437\u0430\u0441\u043e\u0431\u0456\u0432 \u0437\u0430\u0445\u0438\u0441\u0442\u0443. \u041f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u0449\u043e\u0434\u043e \u0441\u043e\u043b\u0456\u0434\u0430\u0440\u043d\u043e\u0457 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0447\u043b\u0435\u043d\u0430 \u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0437\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u0437\u043e\u0431\u043e\u0432&#039;\u044f\u0437\u0430\u043d\u043d\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u043e\u0431\u043c\u0435\u0436\u0443\u044e\u0442\u044c\u0441\u044f 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\u0437\u043c\u0456\u043d\u044e\u0454 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u0433\u0440\u0438: \u043e\u0441\u0442\u0430\u0442\u043e\u0447\u043d\u0456 \u0440\u0456\u0448\u0435\u043d\u043d\u044f, \u0432\u0438\u043d\u0435\u0441\u0435\u043d\u0456 \u043f\u0440\u043e\u0442\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457, \u0431\u0456\u043b\u044c\u0448\u0435 \u043d\u0435 \u0431\u0443\u0434\u0443\u0442\u044c \u043f\u0435\u0440\u0435\u0448\u043a\u043e\u0434\u043e\u044e \u0434\u043b\u044f \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0433\u043e \u043e\u0441\u043a\u0430\u0440\u0436\u0435\u043d\u043d\u044f \u0441\u0430\u043c\u043e\u0433\u043e <a href=\"https:\/\/pmrsa.pl\/uk\/%d1%8f%d0%ba-%d0%b7%d0%bc%d0%b5%d0%bd%d1%88%d0%b8%d1%82%d0%b8-%d1%81%d0%b2%d0%be%d1%97-%d0%b1%d0%be%d1%80%d0%b3%d0%b8\/\">\u0437\u043e\u0431\u043e\u0432&#039;\u044f\u0437\u0430\u043d\u043d\u044f<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/pmrsa.pl\/uk\/%d1%8f%d0%ba-%d0%b2%d0%bf%d0%be%d1%80%d0%b0%d1%82%d0%b8%d1%81%d1%8f-%d0%b7-%d0%ba%d1%80%d0%b8%d0%b7%d0%be%d1%8e-%d0%b2-%d0%ba%d0%be%d0%bc%d0%bf%d0%b0%d0%bd%d1%96%d1%97-2\/\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"421\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/c20cb824-5460-4904-bd68-f4c0a2a0194b-1024x421.jpeg\" alt=\"\" class=\"wp-image-12186\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/c20cb824-5460-4904-bd68-f4c0a2a0194b-1024x421.jpeg 1024w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/c20cb824-5460-4904-bd68-f4c0a2a0194b-300x123.jpeg 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/c20cb824-5460-4904-bd68-f4c0a2a0194b-768x316.jpeg 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/c20cb824-5460-4904-bd68-f4c0a2a0194b-18x7.jpeg 18w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/c20cb824-5460-4904-bd68-f4c0a2a0194b.jpeg 1337w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>\u0417\u043c\u0456\u0441\u0442:<\/h2><nav><ul><li class=\"\"><a href=\"#autonomiczne-postepowanie-wobec-czlonka-zarzadu\">\u0410\u0432\u0442\u043e\u043d\u043e\u043c\u043d\u0435 \u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u043f\u0440\u043e\u0442\u0438 \u0447\u043b\u0435\u043d\u0430 \u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f<\/a><ul><li class=\"\"><a href=\"#kilka-slow-o-artykule-posluchaj\">\u041a\u0456\u043b\u044c\u043a\u0430 \u0441\u043b\u0456\u0432 \u043f\u0440\u043e \u0441\u0442\u0430\u0442\u0442\u044e - \u0421\u043b\u0443\u0445\u0430\u0439\u0442\u0435<\/a><\/li><\/ul><\/li><li class=\"\"><a href=\"#prawo-do-podwazania-ustalen\">\u041f\u0440\u0430\u0432\u043e \u043e\u0441\u043a\u0430\u0440\u0436\u0443\u0432\u0430\u0442\u0438 \u0432\u0438\u0441\u043d\u043e\u0432\u043a\u0438<\/a><\/li><li class=\"\"><a href=\"#granice-prawa-do-obrony\">\u041c\u0435\u0436\u0456 \u043f\u0440\u0430\u0432\u0430 \u043d\u0430 \u0437\u0430\u0445\u0438\u0441\u0442<\/a><\/li><li class=\"\"><a href=\"#dostep-do-akt-sprawy\">\u0414\u043e\u0441\u0442\u0443\u043f \u0434\u043e \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0456\u0432 \u0441\u043f\u0440\u0430\u0432\u0438<\/a><\/li><li class=\"\"><a href=\"#znaczenie-dla-praktyki\">\u041d\u0430\u0441\u043b\u0456\u0434\u043a\u0438 \u0434\u043b\u044f \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"autonomiczne-postepowanie-wobec-czlonka-zarzadu\"><strong>\u0410\u0432\u0442\u043e\u043d\u043e\u043c\u043d\u0435 \u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u043f\u0440\u043e\u0442\u0438 \u0447\u043b\u0435\u043d\u0430 \u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0421\u0442\u0430\u0442\u0442\u044f 116 \u0417\u0430\u043a\u043e\u043d\u0443 \u043f\u0440\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0435 \u0440\u0435\u0433\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0430\u0454, \u0449\u043e \u0447\u043b\u0435\u043d \u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043d\u0435\u0441\u0435 \u0441\u043e\u043b\u0456\u0434\u0430\u0440\u043d\u0443 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0456\u0441\u0442\u044c \u0437 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0454\u044e \u0437\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0443 \u0437\u0430\u0431\u043e\u0440\u0433\u043e\u0432\u0430\u043d\u0456\u0441\u0442\u044c \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u0432\u0441\u0456\u043c \u0441\u0432\u043e\u0457\u043c \u043c\u0430\u0439\u043d\u043e\u043c, \u044f\u043a\u0449\u043e \u0441\u0442\u044f\u0433\u043d\u0435\u043d\u043d\u044f \u043d\u0430 \u0430\u043a\u0442\u0438\u0432\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u0432\u0438\u044f\u0432\u0438\u0442\u044c\u0441\u044f \u043d\u0435\u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u0438\u043c \u043f\u043e\u0432\u043d\u0456\u0441\u0442\u044e \u0430\u0431\u043e \u0447\u0430\u0441\u0442\u043a\u043e\u0432\u043e. \u041d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u0446\u0456 \u0446\u0435 \u043e\u0437\u043d\u0430\u0447\u0430\u043b\u043e, \u0449\u043e \u0432\u0438\u0441\u043d\u043e\u0432\u043a\u0438 \u0440\u0456\u0448\u0435\u043d\u044c (\u0437\u043e\u043a\u0440\u0435\u043c\u0430, \u0441\u0443\u043c\u0438), \u0432\u0438\u043d\u0435\u0441\u0435\u043d\u0456 \u043f\u0440\u043e\u0442\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457, \u0431\u0443\u043b\u0438 \u043f\u0435\u0440\u0435\u0434\u0430\u043d\u0456 <a href=\"https:\/\/pmrsa.pl\/uk\/%d0%ba%d1%96%d0%bd%d1%86%d0%b5%d0%b2%d0%b8%d0%b9-%d1%82%d0%b5%d1%80%d0%bc%d1%96%d0%bd-%d0%bf%d0%be%d0%b4%d0%b0%d0%bd%d0%bd%d1%8f-%d0%b7%d0%b0%d1%8f%d0%b2%d0%b8-%d0%bf%d1%80%d0%be-%d0%b1%d0%b0%d0%bd\/\">\u0447\u043b\u0435\u043d \u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f<\/a>, \u0431\u0435\u0437 \u0436\u043e\u0434\u043d\u043e\u0457 \u0440\u0435\u0430\u043b\u044c\u043d\u043e\u0457 \u043c\u043e\u0436\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u0457\u0445 \u043e\u0441\u043a\u0430\u0440\u0436\u0438\u0442\u0438.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>\u0420\u0456\u0448\u0435\u043d\u043d\u044f \u0421\u0443\u0434\u0443 \u0404\u0421 \u0432\u0456\u0434 \u043b\u044e\u0442\u043e\u0433\u043e 2025 \u0440\u043e\u043a\u0443 \u0443 \u0441\u043f\u0440\u0430\u0432\u0456 <strong>C-277\/24 (\u0410\u0434\u0436\u0430\u043a)<\/strong> \u043e\u0434\u043d\u0430\u043a \u043f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u0438\u0432, \u0449\u043e \u0442\u0430\u043a\u0438\u0439 \u043f\u0456\u0434\u0445\u0456\u0434 \u043f\u043e\u0440\u0443\u0448\u0443\u0454 \u043f\u0440\u0430\u0432\u043e \u043d\u0430 \u0437\u0430\u0445\u0438\u0441\u0442. \u041f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u043f\u0440\u043e\u0442\u0438 \u0447\u043b\u0435\u043d\u0430 \u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043c\u0430\u0454 \u0431\u0443\u0442\u0438 \u0430\u0432\u0442\u043e\u043d\u043e\u043c\u043d\u0438\u043c, \u0430 \u0440\u0456\u0448\u0435\u043d\u043d\u044f \u0449\u043e\u0434\u043e \u043e\u0446\u0456\u043d\u043a\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 <strong>\u0434\u043e\u043a\u0430\u0437\u0438, \u0430 \u043d\u0435 \u0443\u043f\u0435\u0440\u0435\u0434\u0436\u0435\u043d\u0456\u0441\u0442\u044c<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\" id=\"kilka-slow-o-artykule-posluchaj\">\u041a\u0456\u043b\u044c\u043a\u0430 \u0441\u043b\u0456\u0432 \u043f\u0440\u043e \u0441\u0442\u0430\u0442\u0442\u044e - \u0421\u043b\u0443\u0445\u0430\u0439\u0442\u0435<\/h4>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-audio\"><audio controls src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/10\/ElevenLabs_2025-10-08T16_57_25_Mark-Polish_pvc_sp90_s50_sb75_se25_b_m2.mp3\"><\/audio><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"prawo-do-podwazania-ustalen\"><strong>\u041f\u0440\u0430\u0432\u043e \u043e\u0441\u043a\u0430\u0440\u0436\u0443\u0432\u0430\u0442\u0438 \u0432\u0438\u0441\u043d\u043e\u0432\u043a\u0438<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0427\u043b\u0435\u043d \u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043c\u043e\u0436\u0435 \u043f\u043e\u0441\u0442\u0430\u0432\u0438\u0442\u0438 \u043f\u0456\u0434 \u0441\u0443\u043c\u043d\u0456\u0432 \u044f\u043a \u0456\u0441\u043d\u0443\u0432\u0430\u043d\u043d\u044f, \u0442\u0430\u043a \u0456 \u0440\u043e\u0437\u043c\u0456\u0440 \u0437\u043e\u0431\u043e\u0432&#039;\u044f\u0437\u0430\u043d\u044c \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457, \u043d\u0430\u0432\u0456\u0442\u044c \u044f\u043a\u0449\u043e \u0432\u043e\u043d\u0438 \u0432\u0436\u0435 \u0431\u0443\u043b\u0438 \u0432\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0456 \u0440\u0456\u0448\u0435\u043d\u043d\u044f\u043c \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u043e\u0440\u0433\u0430\u043d\u0456\u0432. \u0421\u0443\u0434 \u043d\u0430\u0433\u043e\u043b\u043e\u0441\u0438\u0432, \u0449\u043e \u043e\u0440\u0433\u0430\u043d, \u044f\u043a\u0438\u0439 \u0437\u0434\u0456\u0439\u0441\u043d\u044e\u0454 \u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f, \u0437\u043e\u0431\u043e\u0432&#039;\u044f\u0437\u0430\u043d\u0438\u0439 \u0440\u043e\u0437\u0433\u043b\u044f\u043d\u0443\u0442\u0438 \u0432\u0441\u0456 \u0434\u043e\u043a\u0430\u0437\u0438 \u0442\u0430 \u0430\u0440\u0433\u0443\u043c\u0435\u043d\u0442\u0438, \u043d\u0430\u0434\u0430\u043d\u0456 \u0442\u0440\u0435\u0442\u044c\u043e\u044e \u0441\u0442\u043e\u0440\u043e\u043d\u043e\u044e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/pmrsa.pl\/uk\/%d0%bf%d0%be%d1%82%d1%80%d0%b5%d0%b1%d1%83%d1%94-%d0%bf%d1%80%d0%b0%d0%b2%d0%be%d0%b2%d0%be%d0%b3%d0%be-%d0%b0%d0%bd%d0%b0%d0%bb%d1%96%d0%b7%d1%83\/\"><img decoding=\"async\" width=\"1024\" height=\"421\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/9425fcf0-1ec7-4cfc-bfea-bee7d2db22bb-1024x421.jpeg\" alt=\"\" class=\"wp-image-12187\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/9425fcf0-1ec7-4cfc-bfea-bee7d2db22bb-1024x421.jpeg 1024w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/9425fcf0-1ec7-4cfc-bfea-bee7d2db22bb-300x123.jpeg 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/9425fcf0-1ec7-4cfc-bfea-bee7d2db22bb-768x316.jpeg 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/9425fcf0-1ec7-4cfc-bfea-bee7d2db22bb-18x7.jpeg 18w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/9425fcf0-1ec7-4cfc-bfea-bee7d2db22bb.jpeg 1337w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"granice-prawa-do-obrony\"><strong>\u041c\u0435\u0436\u0456 \u043f\u0440\u0430\u0432\u0430 \u043d\u0430 \u0437\u0430\u0445\u0438\u0441\u0442<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041e\u0434\u043d\u0430\u043a \u0446\u0435 \u043f\u0440\u0430\u0432\u043e \u043d\u0435 \u0454 \u0431\u0435\u0437\u0443\u043c\u043e\u0432\u043d\u0438\u043c. \u042f\u043a\u0449\u043e <a href=\"https:\/\/pmrsa.pl\/uk\/%d0%ba%d1%80%d0%b8%d0%bc%d1%96%d0%bd%d0%b0%d0%bb%d1%8c%d0%bd%d0%b0-%d0%b2%d1%96%d0%b4%d0%bf%d0%be%d0%b2%d1%96%d0%b4%d0%b0%d0%bb%d1%8c%d0%bd%d1%96%d1%81%d1%82%d1%8c-%d0%bf%d1%80%d0%b0%d0%b2%d0%bb%d1%96\/\">\u0447\u043b\u0435\u043d \u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f<\/a> \u043c\u0430\u043b\u0438 \u043c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u043e\u0441\u043a\u0430\u0440\u0436\u0438\u0442\u0438 \u0432\u0438\u0441\u043d\u043e\u0432\u043a\u0438 \u043f\u0456\u0434 \u0447\u0430\u0441 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0438 \u043e\u0446\u0456\u043d\u043a\u0438 \u043f\u0440\u043e\u0442\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 (\u043d\u0430\u043f\u0440\u0438\u043a\u043b\u0430\u0434, \u0431\u0440\u0430\u043b\u0438 \u0443\u0447\u0430\u0441\u0442\u044c \u0443 \u043f\u0440\u043e\u0446\u0435\u0441\u0456 \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u0457), \u043f\u0456\u0437\u043d\u0456\u0448\u0456 \u0437\u0432\u0438\u043d\u0443\u0432\u0430\u0447\u0435\u043d\u043d\u044f \u043c\u043e\u0436\u0443\u0442\u044c \u0431\u0443\u0442\u0438 \u0440\u043e\u0437\u0446\u0456\u043d\u0435\u043d\u0456 \u044f\u043a \u0437\u0430\u043f\u0456\u0437\u043d\u0456\u043b\u0456.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"dostep-do-akt-sprawy\"><strong>\u0414\u043e\u0441\u0442\u0443\u043f \u0434\u043e \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0456\u0432 \u0441\u043f\u0440\u0430\u0432\u0438<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0421\u0443\u0434 \u0404\u0421 \u0442\u0430\u043a\u043e\u0436 \u0432\u043a\u0430\u0437\u0430\u0432 \u043d\u0430 \u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u0456\u0441\u0442\u044c \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f <a href=\"https:\/\/pmrsa.pl\/uk\/%d0%b1%d0%be%d1%80%d0%b3-%d0%b2-%d0%be%d1%80%d0%b3%d0%b0%d0%bd%d0%b0%d1%85-%d1%81%d0%be%d1%86%d1%96%d0%b0%d0%bb%d1%8c%d0%bd%d0%be%d0%b3%d0%be-%d1%81%d1%82%d1%80%d0%b0%d1%85%d1%83%d0%b2%d0%b0%d0%bd\/\">\u0447\u043b\u0435\u043d \u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f<\/a> \u0434\u043e\u0441\u0442\u0443\u043f \u0434\u043e \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0456\u0432 \u0441\u043f\u0440\u0430\u0432\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u2013 \u0443 \u043e\u0431\u0441\u044f\u0437\u0456, \u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u043e\u043c\u0443 \u0434\u043b\u044f \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0433\u043e \u0437\u0430\u0445\u0438\u0441\u0442\u0443. \u041e\u0434\u043d\u0430\u043a \u0446\u0435\u0439 \u0434\u043e\u0441\u0442\u0443\u043f \u043d\u0435 \u0454 \u0431\u0435\u0437\u043c\u0435\u0436\u043d\u0438\u043c: \u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u0430 \u0442\u0430\u0454\u043c\u043d\u0438\u0446\u044f \u0442\u0430 \u0456\u043d\u0442\u0435\u0440\u0435\u0441\u0438 \u0442\u0440\u0435\u0442\u0456\u0445 \u043e\u0441\u0456\u0431 \u0432\u0441\u0435 \u0449\u0435 \u0437\u0430\u0445\u0438\u0449\u0435\u043d\u0456.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/pmrsa.pl\/uk\/%d1%89%d0%be-%d0%bf%d1%80%d0%b8%d0%bd%d0%be%d1%81%d0%b8%d1%82%d1%8c-%d1%80%d0%b5%d1%81%d1%82%d1%80%d1%83%d0%ba%d1%82%d1%83%d1%80%d0%b8%d0%b7%d0%b0%d1%86%d1%96%d1%8f-%d0%ba%d0%be%d0%bc%d0%bf%d0%b0\/\"><img decoding=\"async\" width=\"775\" height=\"185\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/01-upadlosc-gospodarcza.jpg\" alt=\"\" class=\"wp-image-11827\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/01-upadlosc-gospodarcza.jpg 775w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/01-upadlosc-gospodarcza-300x72.jpg 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/01-upadlosc-gospodarcza-768x183.jpg 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/01-upadlosc-gospodarcza-18x4.jpg 18w\" sizes=\"(max-width: 775px) 100vw, 775px\" \/><\/a><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"znaczenie-dla-praktyki\"><strong>\u041d\u0430\u0441\u043b\u0456\u0434\u043a\u0438 \u0434\u043b\u044f \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0417\u0430\u0432\u0434\u044f\u043a\u0438 \u043d\u043e\u0432\u043e\u043c\u0443 \u0440\u0456\u0448\u0435\u043d\u043d\u044e \u0421\u0443\u0434\u0443 \u0404\u0421 \u0447\u043b\u0435\u043d\u0438 \u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0431\u0456\u043b\u044c\u0448\u0435 \u043d\u0435 \u0454 \u0437\u0430\u0440\u0443\u0447\u043d\u0438\u043a\u0430\u043c\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u0440\u0456\u0448\u0435\u043d\u044c, \u043f\u0440\u0438\u0439\u043d\u044f\u0442\u0438\u0445 \u043f\u0440\u043e\u0442\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457. \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u043e\u0440\u0433\u0430\u043d\u0438 \u043f\u043e\u0432\u0438\u043d\u043d\u0456 \u043f\u0440\u043e\u0432\u043e\u0434\u0438\u0442\u0438 \u043e\u043a\u0440\u0435\u043c\u0456 \u0434\u043e\u043a\u0430\u0437\u043e\u0432\u0456 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0438, \u0449\u043e \u0437\u0431\u0456\u043b\u044c\u0448\u0443\u0454 \u0448\u0430\u043d\u0441\u0438 \u043d\u0430 \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u0438\u0439 \u0437\u0430\u0445\u0438\u0441\u0442, \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e \u043a\u043e\u043b\u0438 \u043f\u043e\u043f\u0435\u0440\u0435\u0434\u043d\u0456 \u0432\u0438\u0441\u043d\u043e\u0432\u043a\u0438 \u0431\u0443\u043b\u0438 \u043f\u043e\u043c\u0438\u043b\u043a\u043e\u0432\u0438\u043c\u0438.<br>\u0426\u0435 \u0447\u0456\u0442\u043a\u0438\u0439 \u0441\u0438\u0433\u043d\u0430\u043b \u0442\u043e\u0433\u043e, \u0449\u043e \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0456 \u043e\u0441\u043e\u0431\u0438 <a href=\"https:\/\/pmrsa.pl\/uk\/%d0%b2%d0%b8-%d1%94-%d1%87%d0%bb%d0%b5%d0%bd%d0%be%d0%bc-%d0%bf%d1%80%d0%b0%d0%b2%d0%bb%d1%96%d0%bd%d0%bd%d1%8f-%d1%82%d0%be%d0%b2%d0%b0%d1%80%d0%b8%d1%81%d1%82%d0%b2%d0%b0-%d0%b7-%d0%be%d0%b1%d0%bc\/\">\u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u0441\u044c\u043a\u0456 \u0444\u0443\u043d\u043a\u0446\u0456\u0457 <\/a>\u0432\u043e\u043d\u0438 \u043c\u0430\u044e\u0442\u044c \u0440\u0435\u0430\u043b\u044c\u043d\u0456 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0438 \u0434\u043b\u044f \u0441\u0430\u043c\u043e\u0437\u0430\u0445\u0438\u0441\u0442\u0443, \u0430 \u0457\u0445\u043d\u0454 \u043f\u0440\u043e\u0446\u0435\u0441\u0443\u0430\u043b\u044c\u043d\u0435 \u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0449\u0435 \u0441\u0442\u0430\u0454 \u0431\u0456\u043b\u044c\u0448 \u0437\u0431\u0430\u043b\u0430\u043d\u0441\u043e\u0432\u0430\u043d\u0438\u043c.<\/p>","protected":false},"excerpt":{"rendered":"<p>Nowa interpretacja art. 116 Ordynacji podatkowej w \u015bwietle prawa unijnego Dotychczas cz\u0142onkowie zarz\u0105d\u00f3w sp\u00f3\u0142ek, wobec kt\u00f3rych wszczynano post\u0119powania dotycz\u0105ce odpowiedzialno\u015bci [&hellip;]<\/p>\n","protected":false},"author":17,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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