Statute of International Center of Public Finance and Tax Law Research
Chapter I
GENERAL PROVISIONS
§ 1
1. The Association is an international scientific organization and is called in Polish “Międzynarodowe Centrum Badań Finansów Publicznych i Prawa Podatkowego”, operating at the Faculty of Law of the University of Bialystok, in English “International Center of Public Finance and Tax Law Research”, in Russian “Международный Центр Исследования Публичных Финансов и Налогового Права”; hereinafter, it is referred to as the “Association”.
2. The Association operates on the basis of the Law on Associations and is a voluntary and permanent association of members who pursue common statutory goals that are not for profit.
§ 2
The seat of the Association is the city of Białystok and the area of its activity is the territory of the country and abroad.
§ 3
The Association has legal personality.
§ 4
The Association may establish its local branches according to the procedure specified in the Statute.
§ 5
The Association uses its own logo and the stamp with its full name.
§ 6
The Association bases its activity on the voluntary work of its members, and may also employ people, including full-time employees.
Chapter II
OBJECTIVES AND MEASURES OF THE ASSOCIATION
§ 7
The aim of the Association is to collect information about the members’ scientific initiatives, exchange of this information, inspire joint research and conferences and help in their implementation. The aim of the Association is in particular:
1) supporting the development of research programs in the field of public finance and tax law research,
2) collecting and disseminating information on the scientific activities of the members of the Association, especially on an international scale,
3) assistance in the development of scientific contacts between persons and institutions operating in the field of public finance and tax law,
4) organizing and conducting scientific research aimed at the development of public finances and tax law in accordance with the standards adopted in countries,
5) educational activities in the field of public finance and tax law,
6) presenting the opinions and positions developed by the Association and its members to interested entities,
7) activities for the dissemination of standards in the field of public finances and tax law.
§ 8
The Association achieves its goals by:
1) creating conditions for cooperation between institutions and people associated in the Association,
2) exchange of knowledge and information necessary for the development of the members of the Association,
3) cooperation with other organizations with similar goals operating in the country and abroad, representatives of science through the implementation of joint projects, programs, research, information exchange,
4) cooperation with governmental and non-governmental organizations,
5) supporting the cooperation of members of the Association with units dealing with public finances and tax law,
6) obtaining funds for the implementation of the statutory objectives of the Association,
7) organizing annual conferences, seminars and thematic meetings at the initiative of interested persons and institutions,
8) publishing activities,
9) other activities consistent with the basic goals of the Association.
§ 9
1. The Association achieves its goals through close cooperation with interested persons and institutions.
2. Cooperation with representatives of the practice in the implementation of the statutory objectives of the Association takes place, in particular, through joint activities in permanent committees, subject sections and branches of the Association and through the exchange of experiences during annual conferences, seminars and meetings.
3. The Association supports the student community interested in the organization and implementation of goals similar to the statutory goals of the Association and is a platform for the exchange of knowledge and information on the needs and achievements of the student community in this field.
Chapter III
MEMBERS OF THE ASSOCIATION, THEIR RIGHTS AND DUTIES
§ 10
Members of the Association may be persons who accept the statutory goals and measures of the Association.
§ 11
1. Members of the Association can be ordinary, supporting and honorary.
2. Ordinary members may be persons who deal in scientific, didactic or professional work with public finance issues, including taxes.
3. Educational institutions at the higher level are understood as organizational units of universities educating at:
1) the undergraduate studies,
2) the graduate studies,
3) the postgraduate studies, in the field of public finance, financial law, tax law and economics and law.
4. Persons representing the institutions referred to in sec. 2 as founders of the Association may become members after they have been designated by the parent institution.
5. Natural persons as founders of the Association acquire membership upon entering the Association into the register.
6. After registering the Association, membership is acquired after submitting a written membership declaration, presenting an ordinary member of the Association’s recommendation letter and adopting a resolution by the Management Board to become a member.
7. The exclusion of a member at the request of the Management Board by the General Meeting may be appealed against to the supervisory body within 30 days from the date of delivery of the resolution to the excluded member.
§ 12
Supporting members of the Association may be Polish and foreign natural persons, legal persons, organizational units operating in accordance with the statutory objectives of the Association, who submit a written membership declaration and a declaration of benefits for the Association.
§ 13
Honorary members of the Association may become Polish and foreign natural persons and organizational units without legal personality.
§ 14
The dignity of an honorary member is awarded by the General Assembly of the Association to a person or an organizational unit that has made special contributions to the improvement of education and practice in the field of financial law and tax law.
§ 15
Ordinary members have the right to:
1) participate in the General Meeting of the Association with a casting vote,
2) active and passive voting rights to the authorities of the Association,
3) use the Association’s funds on the terms specified by the Management Board,
4) participate in all activities of the Association.
§ 16
Supporting members are entitled to:
1) participate in the General Meeting of the Association in an advisory capacity,
2) participate in all activities of the Association.
§ 17
Honorary members are entitled to:
1) participate in the General Meeting in an advisory capacity,
2) participate in all activities of the Association.
§ 18
Ordinary members are obliged to:
1) comply with the provisions of the Statute and the resolutions of the Association’s authorities,
2) support the activities of the Association, propagate its ideas and statutory goals,
3) pay regular membership fees in the amount and on the terms determined by the General Meeting.
§ 19
Supporting members are required to:
1) comply with the provisions of the Statute and the resolutions of the Association’s authorities,
2) support the activities of the Association, propagate its ideas and statutory goals.
§ 20
Membership in the Association ceases as a result of:
1) a written resignation from membership confirmed by a resolution of the Management Board,
2) exclusion at the request of the Management Board by the General Meeting by a simple majority of votes for a dishonourable act or acting to the detriment of the Association,
3) failure to pay the annual membership fee for a given calendar year by September 1. This does not apply to new members of the Association who can pay the membership fee by the end of the calendar year,
4) loss of full legal capacity,
5) the death of a member.
Chapter IV
AUTHORITIES OF ASSOCIATION
§ 21
The authorities of the Association are:
1) the General Meeting,
2) the Management Board,
3) the Program Council,
4) the Revision Committee.
§ 22
Members of the Association’s Management Board and Program Council may be persons who conduct activities within the scope of the Association’s tasks and functions.
§ 23
1. The General Assembly is the highest authority of the Association.
2. The competences of the General Meeting include:
1) selection and dismissal of the Management Board, Program Council and Revision Committee,
2) approval of the annual report on the activities of the Management Board and granting a vote of approval to the Management Board for the performance of its duties,
3) adoption of the Association’s work program on the basis of the strategy developed by the Program Council,
4) adopting the annual report of the Revision Committee,
5) considering and approving the budget,
6) adopting the work regulations of the Association’s authorities,
7) adopting resolutions on granting the status of an honorary member of the Association,
8) accepting the Association’s decorations and distinctions at the request of the Management Board,
9) changing the Statute of the Association,
10) dissolution of the Association,
11) determining the amount of membership fees,
12) adopting resolutions on the matters referred to in § 20 point 2 of these Statute.
13) adopting resolutions on all matters not reserved for the activities of the Management Board.
§ 24
1. The resolutions of the Assembly are passed by a simple majority of votes in the presence of at least half of the ordinary members of the Association, with the proviso that resolutions to amend the Statute and dissolve the Association require a majority of at least two thirds of votes in the presence of at least half of the ordinary members. The quorum applies to the vote taken on the first date of the meeting.
2. In the absence of a quorum, the opening of the General Meeting takes place on the second time after 15 minutes. Its validity is not determined by the number of members present.
3. Voting is open, unless the General Meeting decides otherwise, with the proviso that the elections to the Association’s authorities are secret.
4. Members of the Association may participate in the General Meeting and exercise their voting rights through proxies. The power of attorney should be granted in writing, otherwise null and void, and attached to the protocol. The members of the Management Board, the Revision Committee and the chairman of the meeting cannot be proxies. Provisions on the exercise of voting rights through a proxy shall apply to the exercise of voting rights through another representative.
§ 25
1. The General Meeting may be convened in ordinary and extraordinary procedures.
2. The Ordinary General Meeting is convened by the Management Board at least once a calendar year.
3. The Extraordinary General Meeting may be convened by the Management Board at any time on its own initiative, at the request of the Revision Committee or at the request of at least one third of ordinary members.
4. In the event that the Management Board fails to convene the Extraordinary General Meeting at the request referred to in sec. 3, within 30 days from the date of submitting the request in writing, the Revision Committee is entitled to convene an Extraordinary General Meeting.
5. The notice of the General Meeting containing the date and place of the meeting together with the attached agenda should be effectively delivered to ordinary members of the Association at least 30 days before the scheduled date of the meeting.
6. Successful delivery shall be deemed to be both by registered mail or by courier mail. Instead of a registered letter or courier service, the notice may be sent to the member by e-mail to the address provided in the membership declaration. Such notification is deemed effective.
§ 26
The Management Board of the Association manages the work of the Association and represents it outside.
§ 27
1. The Management Board is elected by the General Meeting from among the ordinary members of the Association.
2. The number of members of the Management Board is from 5 to 9 people. The term of office of the Management Board members is four years.
3. Meetings of the Management Board may take place outside the seat of the Association.
4. Management Board meetings are convened once a month, but not less frequently than once a quarter, on the initiative of the President of the Management Board, Vice-President of the Management Board or at the request of three members of the Management Board.
5. Resolutions of the Management Board are passed by a simple majority of votes in the presence of at least half of the members of the Management Board. In the event of an even distribution of votes, the deciding vote belongs to the President of the Management Board, subject to paragraph 6.
6. Resolutions of the Management Board may also be adopted without holding a meeting by circulation by signing the resolutions by members of the Management Board. In the case of voting by circulation, a voting protocol should be drawn up. Art. 27 sec. 5 shall apply accordingly.
7. The resolutions of the Management Board of the Association may be appealed in writing by the members of the Association to the General Meeting within 30 days from the date of announcing the resolution or delivering a copy thereof.
§ 28
The competences of the Management Board include all matters not reserved in this Statute for other authorities of the Association, in particular:
1) representing the Association outside,
2) managing the current work of the Association and managing its assets,
3) preparation of draft resolutions of the General Meeting, including draft budget,
4) creating permanent and ad hoc committees of the Association and its sections,
5) granting funds on the basis of the Association’s budget for the activities of committees, sections and branches,
6) awarding prizes to members of the Association who are particularly involved in its work,
7) preparation of the consolidated text of the Statute.
§ 29
1. The President of the Management Board is elected by the members of the Management Board from among the members of the Management Board.
2. Two Vice-Presidents of the Management Board, including the first Vice-President, are elected by members of the Management Board from among the members of the Management Board and act within the limits set by the President.
3. If the President is unable to manage the Association, the competences of the President are taken over by the first Vice-President for a period of time.
4. Apart from the President of the Management Board and two Vice-Presidents of the Management Board, the Management Board includes the Secretary and other members of the Management Board
§ 30
1. Declarations of will on behalf of the Association are made by the President of the Management Board, subject to § 42 sec. 7 of this Statute.
2. The functions of the employer within the meaning of the labour law are performed by the President of the Management Board.
3. The Chairman of the Program Council may participate in the meetings of the Management Board in an advisory capacity.
§ 31
1. The Program Council of the Association consists of no less than 5 persons elected by the General Assembly for a four-year term of office.
2. The competences of the Program Council include:
1) giving opinions on the long-term strategy of the Association,
2) giving opinions on the annual work programs of the Association for approval by the General Meeting,
3) developing directions for obtaining funds for the activities of the Association,
4) issuing opinions on projects to create sections and branches,
5) periodic evaluation of the activities of committees, sections and branches and submitting motions to the Management Board for their dissolution,
6) defining the rules of international cooperation of the Association.
3. Resolutions of the Program Council of the Association are passed by a simple majority of votes.
4. Resolutions of the Program Council may be adopted by circulation by signing the resolutions by members of the Council. In the case of voting by circulation, a voting protocol should be drawn up.
§ 32
1. The Revision Committee consists of three members elected by the General Meeting for a period of four years from among the ordinary members of the Association.
2. The Revision Committee elects from among its members the Chairman, his deputy and the Secretary.
3. Meetings of the Revision Committee are convened by the Chairman at least twice a year on his own initiative or at the request of another member of the Committee.
§ 33
The competences of the Revision Committee include:
1) controlling the financial and property management of the Association at least twice a year and the proper functioning of its organs,
2) submitting reports to the General Meeting and applying for a vote of approval for the Management Board,
3) submitting a request to convene an Extraordinary General Meeting.
§ 34
The Chairman of the Revision Committee or his Deputy has the right to participate in all meetings of the Management Board in an advisory capacity.
§ 35
Members of the Revision Committee may not be members of the executive bodies of the Association.
§ 36
The General Meeting, the Management Board, the Program Council and the Revision Committee may be held remotely (on-line).
Chapter V
PRINCIPLES OF ORGANIZATION OF THE COMMISSION, SECTIONS AND BRANCHES OF THE ASSOCIATION
§ 37
1. In order to achieve its statutory goals, the Association appoints:
1) committees,
2) subject sections,
3) branches.
2. Establishing and dissolving the units referred to in sec. 1 takes the form of a resolution of the Management Board, after obtaining the opinion or request of the Program Council.
3. Establishing a subject section may be conditional on the submission by interested members of a declaration regarding additional fees and benefits related to the section’s operating costs.
§ 38
Committees are created to carry out the Association’s tasks resulting from its statutory goals. The Association may establish permanent committees, in particular:
1) a committee for the development of program minima,
2) a committee for teaching methods and techniques,
3) an accreditation committee,
4) a publishing committee,
5) a research committee,
6) a committee for fundraising,
7) a committee for foreign cooperation,
8) a committee for cooperation with the student community and other committees.
§ 39
Members of the Association may apply for the creation of a section. The principles, procedure and subject matter of the section’s operation are set out in the regulations adopted by the Management Board.
§ 40
1. Branches of the Association may be established in Poland and abroad, provided that the number of members is at least 15 people.
2. Branches of the Association do not have legal personality, operate independently and are subject to the supervision of the Management Board and the financial control of the Revision Committee.
§ 41
1. Branches of the Association implement the statutory goals of the Association in the forms of activity established by them.
2. Branches of the Association may establish regulations of their activities in accordance with this Statute.
§ 42
1. The activities of the Branch are managed by the Branch Management Board composed of:
1) President of the Branch,
2) two members of the Branch Management Board,
2. The Branch is represented in front of the Association’s Management Board by the Branch President or another person authorized by the Branch’s Management Board.
Chapter VI
PROPERTY AND FINANCES OF THE ASSOCIATION
§ 43
1. The property of the Association is only used to pursue its statutory goals.
2. The property of the Association consists of:
1) real estate and movables owned by the Association,
2) other property rights,
3) cash.
3. The property of the Association is created from the following sources:
1) membership fees,
2) donations, inheritances and bequests,
3) targeted subsidies,
4) income from own business activity,
5) dividends due to the Association from participation in companies,
6) funds obtained as part of cooperation with other organizations operating in the country and abroad,
7) other revenue from the property of the Association.
4. The amount of the membership fee is determined annually by the General Meeting and may not be lower than PLN 25 for natural persons and PLN 100 for legal persons and organizational units without legal personality. The membership fee payment deadline expires at the end of the first quarter of the calendar year for which the payment is due.
5. The property of the Association is administered by the Board.
6. The Management Board is authorized to incur obligations on behalf of the Association by submitting a declaration of will, subject to sec. 7.
7. Declarations of will regarding the disposal of property or incurring liabilities with a value exceeding PLN 10,000 on behalf of the Association, on the basis of a resolution of the Management Board, are made by two members of the Management Board acting jointly, including the President of the Management Board.
§ 44
1. The Association may conduct business activities in the sizes and forms that serve the implementation of its statutory goals.
2. The Association may establish limited liability companies or joint stock companies and join such companies.
Chapter VII
FINAL PROVISIONS
§ 45
1. Amending the Association’s Statute requires a resolution of the General Meeting adopted by a majority of two-thirds of votes in the presence of at least half of the Association’s ordinary members.
2. A motion to amend the Statute may be submitted in writing by the Board of the Association or a group of at least 15 ordinary members of the Association.
§ 46
1. The dissolution of the Association requires a resolution of the General Meeting adopted by a majority of two-thirds of votes in the presence of at least half of the ordinary members of the Association. The resolution should include the appointment of the Association’s liquidator and decisions on the allocation of the Association’s property.
2. A motion for the liquidation of the Association may be submitted in writing by the Association’s Management Board or a group of at least 15 ordinary members of the Association.
3. In the event of liquidation of the Association on the basis of its own resolution or an application submitted in accordance with sec. 2, the members of the Management Board are the liquidators of the Association.
§ 47
1. The dissolution of the Association may take place at the request of a group of at least 15 ordinary members of the Association or in the case of a decrease in the number of members of the Association below 15 people, or in the case of a request submitted by the Management Board, when the statutory goals are no longer pursued.
2. The Association may also be dissolved on the basis of a resolution of the General Meeting adopted by a majority of two thirds of votes in the presence of at least half of the ordinary members of the Association.
3. In the event of dissolution of the Association, the General Meeting adopts a resolution on its dissolution, in which it indicates the persons responsible for carrying out the procedure related to the dissolution of the Association.
