{"id":678,"date":"2026-01-05T18:49:48","date_gmt":"2026-01-05T18:49:48","guid":{"rendered":"https:\/\/ifaksa.org\/?page_id=678"},"modified":"2026-01-05T20:40:13","modified_gmt":"2026-01-05T20:40:13","slug":"statut-ifa-poland","status":"publish","type":"page","link":"https:\/\/ifaksa.org\/en\/statut-ifa-poland\/","title":{"rendered":"Statut IFA Poland"},"content":{"rendered":"\n<!-- ================= STATUT PAGE CONTENT ================= -->\n<section style=\"\n  max-width:1200px;\n  margin:0 auto;\n  padding:0 20px 80px;\n\">\n\n  <!-- Breadcrumb -->\n  <nav style=\"\n    font-size:13px;\n    color:#6b7280;\n    margin:24px 0 40px;\n  \">\n    <a href=\"\/\" style=\"color:#6b7280;text-decoration:none;\">Home<\/a>\n    <span style=\"margin:0 6px;\">\/<\/span>\n    <a href=\"\/about\" style=\"color:#6b7280;text-decoration:none;\">About IFA Poland<\/a>\n    <span style=\"margin:0 6px;\">\/<\/span>\n    <span style=\"color:#1a2b6d;\">Statut IFA Poland<\/span>\n  <\/nav>\n\n  <!-- Page Title -->\n  <h1 style=\"\n    font-size:42px;\n    font-weight:400;\n    color:#1a2b6d;\n    margin:0 0 16px;\n    line-height:1.2;\n  \">\n    Statut IFA Poland\n  <\/h1>\n\n  <!-- Intro Text -->\n  <p style=\"\n    font-size:16px;\n    line-height:1.75;\n    color:#1f2937;\n    max-width:900px;\n    margin:0 0 40px;\n  \">\n    The Articles of Association of the International Fiscal Association in Poland was adopted pursuant to a resolution by the founding members of 16 January 1995 (as amended by the General Meeting of the Association of 22 September 2010).\n  <\/p>\n  <!-- ================= TABLE OF CONTENTS ================= -->\n  <div id=\"table-of-contents\" style=\"\n    background:#F0F1F5;\n    padding:32px 40px;\n    max-width:900px;\n  \">\n\n    <h2 style=\"\n      font-size:28px;\n      font-weight:400;\n      color:#1a2b6d;\n      margin:0 0 20px;\n    \">\n      Table of contents\n    <\/h2>\n<ul style=\"\n  list-style:none;\n  padding:0;\n  margin:0;\n  font-size:16px;\n  line-height:1.9;\n\">\n\n  <li>\n    <span style=\"\n      color:#1a2b6d;\n      cursor:pointer;\n      transition:color .2s ease;\n    \"\n    onmouseover=\"this.style.textDecoration='underline';this.style.color='#0b1f5b';\"\n    onmouseout=\"this.style.textDecoration='none';this.style.color='#1a2b6d';\">\n      I. Chapter I &#8211; General provisions\n    <\/span>\n  <\/li>\n\n  <li>\n    <span style=\"color:#1a2b6d;cursor:pointer;transition:color .2s ease;\"\n      onmouseover=\"this.style.textDecoration='underline';this.style.color='#0b1f5b';\"\n      onmouseout=\"this.style.textDecoration='none';this.style.color='#1a2b6d';\">\n      II. Chapter II &#8211; Objectives and forms of operation\n    <\/span>\n  <\/li>\n\n  <li>\n    <span style=\"color:#1a2b6d;cursor:pointer;transition:color .2s ease;\"\n      onmouseover=\"this.style.textDecoration='underline';this.style.color='#0b1f5b';\"\n      onmouseout=\"this.style.textDecoration='none';this.style.color='#1a2b6d';\">\n      III. Chapter III &#8211; Members, their rights and obligations\n    <\/span>\n  <\/li>\n\n  <li>\n    <span style=\"color:#1a2b6d;cursor:pointer;transition:color .2s ease;\"\n      onmouseover=\"this.style.textDecoration='underline';this.style.color='#0b1f5b';\"\n      onmouseout=\"this.style.textDecoration='none';this.style.color='#1a2b6d';\">\n      IV. Chapter IV &#8211; Association\u2019s governing bodies\n    <\/span>\n  <\/li>\n\n  <li>\n    <span style=\"color:#1a2b6d;cursor:pointer;transition:color .2s ease;\"\n      onmouseover=\"this.style.textDecoration='underline';this.style.color='#0b1f5b';\"\n      onmouseout=\"this.style.textDecoration='none';this.style.color='#1a2b6d';\">\n      V. Chapter V &#8211; General Assembly of the Association\n    <\/span>\n  <\/li>\n\n  <li>\n    <span style=\"color:#1a2b6d;cursor:pointer;transition:color .2s ease;\"\n      onmouseover=\"this.style.textDecoration='underline';this.style.color='#0b1f5b';\"\n      onmouseout=\"this.style.textDecoration='none';this.style.color='#1a2b6d';\">\n      VI. Chapter VI &#8211; Executive Board\n    <\/span>\n  <\/li>\n\n  <li>\n    <span style=\"color:#1a2b6d;cursor:pointer;transition:color .2s ease;\"\n      onmouseover=\"this.style.textDecoration='underline';this.style.color='#0b1f5b';\"\n      onmouseout=\"this.style.textDecoration='none';this.style.color='#1a2b6d';\">\n      VII. Chapter VII &#8211; Executive Committee\n    <\/span>\n  <\/li>\n\n  <li>\n    <span style=\"color:#1a2b6d;cursor:pointer;transition:color .2s ease;\"\n      onmouseover=\"this.style.textDecoration='underline';this.style.color='#0b1f5b';\"\n      onmouseout=\"this.style.textDecoration='none';this.style.color='#1a2b6d';\">\n      VIII. Chapter VIII &#8211; Association\u2019s assets\n    <\/span>\n  <\/li>\n\n  <li>\n    <span style=\"color:#1a2b6d;cursor:pointer;transition:color .2s ease;\"\n      onmouseover=\"this.style.textDecoration='underline';this.style.color='#0b1f5b';\"\n      onmouseout=\"this.style.textDecoration='none';this.style.color='#1a2b6d';\">\n      IX. Chapter IX &#8211; Miscellaneous provisions\n    <\/span>\n  <\/li>\n\n<\/ul>\n\n  <\/div>\n\n<\/section>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"rozdzial-i\">Chapter I &#8211; General provisions<\/h3>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"#table-of-contents\">Back to table of contents<\/a><\/p>\n\n\n\n<p><strong>Art. 1<\/strong><br>The International Fiscal Association in Poland [Mi\u0119dzynarodowe Stowarzyszenie Podatkowe w Polsce], hereinafter referred to as the Association, is an association of persons dealing with various forms of international and comparative tax issues.<\/p>\n\n\n\n<p><strong>Art. 2<\/strong><br>The Association acts on the basis of the Act of 7 April 1989 \u201cThe Associations Law\u201d (Journal of Laws of 1989 No. 20 item, 104 as amended). The Association has a legal personality.<\/p>\n\n\n\n<p><strong>Art. 3<\/strong><br>The Association is active in Poland. Warsaw is the seat of the Association\u2019s governing body.<\/p>\n\n\n\n<p><strong>Art. 4<\/strong><br>In translations into English, The Association may use its English language name: \u201cInternational Fiscal Association in Poland\u201d.<\/p>\n\n\n\n<p><strong>Art. 5<\/strong><br>The Association may join international organisations similar to the Association in terms of objectives and forms of activity. A resolution on joining an international organisation shall be adopted by the General Assembly of the Association.<\/p>\n\n\n\n<p><strong>Art. 6<\/strong><br>The Association may use signs and stamps according to templates approved by appropriate administration bodies.<\/p>\n\n\n\n<p><strong>Art. 7<\/strong><br>The Association\u2019s activities are based on community service rendered by its members.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"rozdzial-ii\">Chapter II &#8211; Objectives and forms of operation<\/h3>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/ifa.org.pl\/en\/about-ifa-poland\/statut-ifa-poland\/#table-of-contents\"><\/a><a href=\"https:\/\/ifa.org.pl\/en\/about-ifa-poland\/statut-ifa-poland\/#table-of-contents\"><\/a><a href=\"https:\/\/ifa.org.pl\/en\/about-ifa-poland\/statut-ifa-poland\/#table-of-contents\"><\/a><a href=\"https:\/\/ifa.org.pl\/en\/about-ifa-poland\/statut-ifa-poland\/#table-of-contents\"><\/a><a href=\"#table-of-contents\">Back to table of contents<\/a><\/p>\n\n\n\n<p><strong>Art. 8<\/strong><br>The objectives of the Association are the study and advancement of tax law (and in particular international tax law) and economic tax law analyses.<\/p>\n\n\n\n<p><strong>Art. 9<\/strong><br>To achieve these objectives the Association:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>facilitates the exchange of knowledge, experiences and ideas amongst particular Association members,<\/li>\n\n\n\n<li>presents specific issues within the field subject to the Association\u2019s activities as well as the results of its own analyses and works within this scope with bodies, institutions and national, economic and social organisations,<\/li>\n\n\n\n<li>undertakes mutual actions which further the study and advancement of its objectives together with bodies, institutions and national, economic and social organisations,<\/li>\n\n\n\n<li>initiates, inspires and supports research and initiatives within the scope referred to in Article 8,<\/li>\n\n\n\n<li>organises conferences, congresses and lectures devoted to the issues referred to in Article 8,<\/li>\n\n\n\n<li>engages in publishing activities which further the advancement of knowledge and exchange of research within the scope referred to in Article 8,<\/li>\n\n\n\n<li>established contacts and cooperates with domestic and foreign organisations dealing with the issues referred to in Article 8.<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"rozdzial-iii\">Chapter III &#8211; Members, their rights and obligations<\/h3>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/ifaksa.org\/en\/statut-ifa-poland\/#table-of-content\"><\/a><a href=\"#table-of-contents\">Back to table of contents<\/a><\/p>\n\n\n\n<p><strong>Art. 10<\/strong><br>Association members consist of:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>ordinary,<\/li>\n\n\n\n<li>supporting,<\/li>\n\n\n\n<li>honorary.<\/li>\n<\/ol>\n\n\n\n<p><strong>Art. 11<\/strong><br>A natural person with full legal capacity to act, who through submitting a declaration undertakes to act to further the objectives of the Association and observes the provisions of its Articles of Association and who made a scientific contribution to the field referred to in Article 8 or shall be considered to be able to make such a contribution, may be an ordinary member. A person with extensive professional experience within the scope of the fields referred to in Article 8 may also be a member of the Association.<\/p>\n\n\n\n<p><strong>Art. 12<\/strong><br>Foreigners may be members of the Association regardless of their place of residence.<\/p>\n\n\n\n<p><strong>Art. 13<\/strong><br>A legal person or organisational unit without a legal personality, which within the scope of its activity deals with issues referred to in Article 8, and also a legal person or organisational unit without a legal personality, which on account of its operations exhibits interest in the issues dealt with by the Association may be a supporting member. Supporting members act in the Association through their representatives. Every supporting member may appoint up to two representatives.<\/p>\n\n\n\n<p><strong>Art. 14<\/strong><br>A person who contributed to the development of the Association\u2019s idea or in another, exceptional way furthered the interest of the Association may be an honorary member.<\/p>\n\n\n\n<p><strong>Art. 15<\/strong><br>Ordinary and supporting members may join the Association pursuant to a written declaration by the person applying for membership advocated by at least two ordinary members of the Association.<\/p>\n\n\n\n<p><strong>Art. 16<\/strong><br>The title of honorary member of the Association is granted by the General Assembly of the Association upon a request by the Executive Board.<\/p>\n\n\n\n<p><strong>Art. 17<\/strong><br>Ordinary members of the Association are entitled to:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>active and passive voting rights in elections to all bodies of the Association,<\/li>\n\n\n\n<li>the right to participate in a General Assembly of the Association and the right to speak and express opinions on all issues pertaining to the Association\u2019s activities,<\/li>\n\n\n\n<li>the right to participate in all forms of activity engaged in by the Association,<\/li>\n\n\n\n<li>the right to make use of the Association\u2019s facilities, services and assistance.<\/li>\n<\/ol>\n\n\n\n<p><strong>Art. 18<\/strong><br>The Association\u2019s honorary members enjoy all the rights which ordinary members are entitled to with the exception of the active and passive voting right.<\/p>\n\n\n\n<p><strong>Art. 19<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Association members are obligated to act in accordance with the Articles of Association, regulations and regulations adopted by the Association\u2019s governing bodies.<\/li>\n\n\n\n<li>Ordinary and supporting members of the Association are obligated to actively particulate in the works of the Association and to pay member\u2019s fees.<\/li>\n<\/ol>\n\n\n\n<p><strong>Art. 20<\/strong><br>Association membership expires:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>in the event and at the time of a member\u2019s death,<\/li>\n\n\n\n<li>a voluntary Association membership termination notice submitted in writing to the Executive Board,<\/li>\n\n\n\n<li>removal from the Association by virtue of an Executive Board resolution under the following circumstances:\n<ol style=\"list-style-type:lower-alpha\" class=\"wp-block-list\">\n<li>failure to pay member\u2019s fees for a period of one year,<\/li>\n\n\n\n<li>loss of conditions required of Association members.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n\n\n\n<p><strong>Art. 21<\/strong><br>An honorary membership expires:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>as a result of a renouncement of an honorary membership submitted in writing to the Executive Board,<\/li>\n\n\n\n<li>termination of an honorary membership pursuant to a resolution by the General Assembly of the Association.<\/li>\n<\/ol>\n\n\n\n<p><strong>Art. 22<\/strong><br>An interested party is entitled to appeal an expulsion decision made by the Executive Board within 30 days of receipt of such a decision. Appeals are to be submitted to the General Assembly of the Association. A decision by the General Assembly of the Association is final and binding.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"rozdzial-iv\">Chapter IV &#8211; Association\u2019s governing bodies<\/h3>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/ifaksa.org\/en\/statut-ifa-poland\/#table-of-content\"><\/a><a href=\"#table-of-contents\">Back to table of contents<\/a><\/p>\n\n\n\n<p><strong>Art. 23<\/strong><br>The Association has the following governing bodies:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>General Assembly of the Association,<\/li>\n\n\n\n<li>Executive Board,<\/li>\n\n\n\n<li>Executive Committee.<\/li>\n<\/ol>\n\n\n\n<p><strong>Art. 24<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>The Executive Board and the Executive Committee are selected by the General Assembly from amongst the Association\u2019s ordinary members for a three-year term.<\/li>\n\n\n\n<li>In the event of membership expiry in the Executive Board or the Executive Committee during the term thereof, each of these Association bodies may adopt a resolution on making up its composition by co-option. The number of persons appointed in such manner shall not exceed 1\/3 of the total number of members in each one. The term of the Association\u2019s members appointed in such was expires together with the terms of the other members.<\/li>\n<\/ol>\n\n\n\n<p><strong>Art. 25<\/strong><br>Members of the Association&#8217;s governing bodies honourably discharge their duties.<\/p>\n\n\n\n<p><strong>Art. 26<\/strong><br>As long as subsequent provisions do not stipulate otherwise, the resolutions of all the Association\u2019s governing bodies shall be adopted by virtue of a standard majority of votes cast in the presence of at least half of its members. In the event of an equal number of votes the meeting chairperson\u2019s vote shall prevail.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"rozdzial-v\">Chapter V &#8211; General Assembly of the Association<\/h3>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/ifaksa.org\/en\/statut-ifa-poland\/#table-of-content\"><\/a><a href=\"#table-of-contents\">Back to table of contents<\/a><\/p>\n\n\n\n<p><strong>Art. 27<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>A General Assembly constitutes the superior governing body of the Association, properly adjudicating on all matters within the scope of the Association\u2019s activities and related to the objectives thereof.<\/li>\n\n\n\n<li>All members of the Association are part of the General Assembly. Supporting and honorary members participate in a General Assembly in an advisory capacity. Supporting members participate in an assembly via representatives, referred to in Article 13.<\/li>\n\n\n\n<li>A General Assembly may be ordinary or extraordinary.<\/li>\n<\/ol>\n\n\n\n<p><strong>Art. 28<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>An Ordinary General Assembly is convened at least once every 3 years by the Executive Board in relation to the expiry of the Executive Board\u2019s term. An Extraordinary General Assembly is convened by the Executive Board or upon a written request by the Executive Committee or at least one third of the Association\u2019s members.<\/li>\n\n\n\n<li>A request for an Extraordinary General Assembly has to include the proposed agenda. If the proposed agenda is not contrary to the Association\u2019 Articles of Association, the Executive Board is under an obligation to consider them, however it may add further items to the agenda.<\/li>\n\n\n\n<li>An Extraordinary General Assembly is convened by the Executive Board within two months of the written request submission.<\/li>\n<\/ol>\n\n\n\n<p><strong>Art. 29<\/strong><br>The Executive Board provides notice to all Association members of the date, venue and agenda of a General Assembly at least two weeks in advance. The notice may be sent to Association members electronically.<\/p>\n\n\n\n<p><strong>Art. 30<\/strong><br>The following matters lie within the exclusive competence of the General Assembly:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>adopting resolutions which identify the main direction of the Association\u2019s core and financial activities,<\/li>\n\n\n\n<li>the selection of an Executive Board and Executive Committee,<\/li>\n\n\n\n<li>considering the Executive Board\u2019s and Executive Committee\u2019s reports,<\/li>\n\n\n\n<li>adopting resolutions on granting an absolution to the Executive Board,<\/li>\n\n\n\n<li>adjudicating appeals pertaining to a refusal to accept, removal or expulsion of an Association member,<\/li>\n\n\n\n<li>granting and withdrawing an honorary member title,<\/li>\n\n\n\n<li>determining membership fees,<\/li>\n\n\n\n<li>adopting resolutions on amendments to the Articles of Association,<\/li>\n\n\n\n<li>adopting specialist sections\u2019 and governing bodies\u2019 regulations,<\/li>\n\n\n\n<li>adopting resolutions on disbanding the Association,<\/li>\n\n\n\n<li>adopting resolutions pertaining to other matters where the regulations as in force at present dictate the General Assembly\u2019s consent.<\/li>\n<\/ol>\n\n\n\n<p><strong>Art. 31<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>The General Assembly may adopt resolutions upon first reading subject to the presence of at least half the Association\u2019s members, and upon second reading regardless of the number of present members.<\/li>\n\n\n\n<li>A General Assembly appoints a chairman and secretary thereof.<\/li>\n\n\n\n<li>Minutes are taken during the course of a General Assembly, which are then signed by the chairman and secretary and provided to the participants no later than a month after the meeting in question.<\/li>\n\n\n\n<li>During the course of the next month, General Assembly participants have an opportunity to submit corrections to the minutes in writing.<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"rozdzial-vi\">Chapter VI &#8211; Executive Board<\/h3>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/ifaksa.org\/en\/statut-ifa-poland\/#table-of-content\"><\/a><a href=\"https:\/\/ifa.org.pl\/en\/about-ifa-poland\/statut-ifa-poland\/#table-of-contents\">Back to <\/a><a href=\"#table-of-contents\">table <\/a><a href=\"https:\/\/ifa.org.pl\/en\/about-ifa-poland\/statut-ifa-poland\/#table-of-contents\">of contents<\/a><\/p>\n\n\n\n<p><strong>Art. 32<\/strong><br>The Executive Board comprises between 3 and 5 members appointed by the General Assembly.<\/p>\n\n\n\n<p><strong>Art. 33<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Executive Board members are selected by a secret ballot, wherein every General Assembly participant eligible to vote, votes for no more candidates than the number of Executive Board members. Those candidates who won the most votes are chosen as Executive Board members. In the event of an equal number of votes a draw shall decide the outcome.<\/li>\n\n\n\n<li>The Executive Board selects the following from amongst its members:\n<ol style=\"list-style-type:lower-alpha\" class=\"wp-block-list\">\n<li>Chairman,<\/li>\n\n\n\n<li>Secretary,<\/li>\n\n\n\n<li>Treasurer (as required).<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n\n\n\n<p><strong>Art. 34<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>The Executive Board adopts resolutions pursuant to a simple majority in the presence of at least half its members.<\/li>\n\n\n\n<li>The Executive Board\u2019s resolutions are included in the minutes taken during meetings.<\/li>\n<\/ol>\n\n\n\n<p><strong>Art. 35<\/strong><br>The Executive Board convenes as necessary but no less than four times a year.<\/p>\n\n\n\n<p><strong>Art. 36<\/strong><br>Declarations of will, including within the scope of incurring financial obligations on behalf of the Association are made by the Chairman of the Association\u2019s Executive Board acting independently, or two other Executive Board members acting in unison.<\/p>\n\n\n\n<p><strong>Art. 37<\/strong><br>The following issues fall within the Executive Board\u2019s jurisdiction:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>external representation and acting on behalf thereof,<\/li>\n\n\n\n<li>managing the activities of the Association in accordance with the provisions of the Articles of Association as well as General Assembly resolutions and recommendations,<\/li>\n\n\n\n<li>managing the Association\u2019s assets,<\/li>\n\n\n\n<li>adopting budgets estimates and approving annual balance sheets,<\/li>\n\n\n\n<li>convening and preparing General Assemblies,<\/li>\n\n\n\n<li>approving and removing Association members,<\/li>\n\n\n\n<li>approaching the General Assembly with applications for granting honorary membership,<\/li>\n\n\n\n<li>appointing and terminating specialist sections.<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"rozdzial-vii\">Chapter VII &#8211; Executive Committee<\/h3>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/ifaksa.org\/en\/statut-ifa-poland\/#table-of-content\"><\/a><a href=\"#table-of-contents\">Back to table of contents<\/a><\/p>\n\n\n\n<p><strong>Art. 38<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>The Executive Committee comprises between 3 and 5 members appointed by the General Assembly for a three-year term.<\/li>\n\n\n\n<li>Executive Committee members shall not be Executive Board members at the same rime.<\/li>\n\n\n\n<li>The Executive Committee choose a Chairman from amongst its ranks.<\/li>\n<\/ol>\n\n\n\n<p><strong>Art. 39<\/strong><br>The Executive Committee authority spans the following:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>at least once a year, performance of a comprehensive assessment of the Association\u2019s operations with particular emphasis of financial management,<\/li>\n\n\n\n<li>approaching the Executive Board with requests pertaining to the Association\u2019s activities,<\/li>\n\n\n\n<li>submitting reports to the General Assembly together with an assessment of the Association\u2019s operation and applications to grant absolution to former Executive Board members,<\/li>\n\n\n\n<li>preparing and approving annual Association financial reports.<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"rozdzial-viii\">Chapter VIII &#8211; Association\u2019s assets<\/h3>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/ifaksa.org\/en\/statut-ifa-poland\/#table-of-content\"><\/a><a href=\"https:\/\/ifa.org.pl\/en\/about-ifa-poland\/statut-ifa-poland\/#table-of-contents\">Back to <\/a><a href=\"#table-of-contents\">table <\/a><a href=\"https:\/\/ifa.org.pl\/en\/about-ifa-poland\/statut-ifa-poland\/#table-of-contents\">of contents<\/a><\/p>\n\n\n\n<p><strong>Art. 40<\/strong><br>The Association\u2019s assets comprise real estate, chattels and funds.<\/p>\n\n\n\n<p><strong>Art. 41<\/strong><br>The sources of the assets comprise:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>membership fees,<\/li>\n\n\n\n<li>income from real estate and chattels constituting the Association\u2019s property or managed by it,<\/li>\n\n\n\n<li>grants and subsidies,<\/li>\n\n\n\n<li>donations, bequests and wills,<\/li>\n\n\n\n<li>income generated from activities specified by the Articles of Association,<\/li>\n\n\n\n<li>incomes generate by business activity conducted by the Association pursuant to the provisions of law as applicable within this scope.<\/li>\n<\/ol>\n\n\n\n<p><strong>Art. 42<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>The payable membership fees are determined on the basis of a General Assembly resolution.<\/li>\n\n\n\n<li>Membership fees shall be paid by the end of the first quarter of every year.<\/li>\n\n\n\n<li>New members pay their membership fees within two weeks of receiving their membership acceptance confirmations.<\/li>\n<\/ol>\n\n\n\n<p><strong>Art. 43<\/strong><br>The Executive Board may establish special purpose funds within the scope of the held financial means.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"rozdzial-ix\">Chapter IX &#8211; Miscellaneous provisions<\/h3>\n\n\n\n<p class=\"has-text-align-right\"><a href=\"https:\/\/ifaksa.org\/en\/statut-ifa-poland\/#table-of-content\"><\/a><a href=\"https:\/\/ifa.org.pl\/en\/about-ifa-poland\/statut-ifa-poland\/#table-of-contents\">Back to <\/a><a href=\"#table-of-contents\">table <\/a><a href=\"https:\/\/ifa.org.pl\/en\/about-ifa-poland\/statut-ifa-poland\/#table-of-contents\">of contents<\/a><\/p>\n\n\n\n<p><strong>Art. 44<\/strong><br>Amendments to these Articles of Association require a resolution by the General Assembly adopted by a majority of votes.<\/p>\n\n\n\n<p><strong>Art. 45<\/strong><br>The Association may be disbanded pursuant to a resolution by the General Assembly adopted by a 3\/5 majority of votes with at least half the Association members present. The designation of the assets and manner for disbanding the Association shall be determined by the resolution by virtue of which it will be disbanded.<\/p>\n\n\n\n<!-- ================= CARDS SECTION ================= -->\n<section style=\"\n  background:#F0F1F5;\n  padding:72px 0;\n  width:100vw;\n  max-width:100vw;\n  margin-left:calc(50% - 50vw);\n\">\n  <div style=\"\n    max-width:1200px;\n    margin:0 auto;\n    padding:0 20px;\n    display:flex;\n    gap:32px;\n    flex-wrap:wrap;\n  \">\n\n    <!-- Card -->\n    <a href=\"https:\/\/ifaksa.org\/en\/zarzad\/\" style=\"\n      flex:1 1 280px;\n      max-width:360px;\n      min-height:160px;\n      background:#ffffff;\n      color:#1a2b6d;\n      text-decoration:none;\n      padding:28px;\n      display:flex;\n      flex-direction:column;\n      border:1px solid #e5e7eb;\n      box-sizing:border-box;\n      transition:all .3s ease;\n    \"\n    onmouseover=\"this.style.background='#0b1f5b';this.style.color='#ffffff';\"\n    onmouseout=\"this.style.background='#ffffff';this.style.color='#1a2b6d';\">\n      <h3 style=\"\n        margin:0;\n        font-size:22px;\n        font-weight:400;\n        line-height:1.35;\n      \">\n        Executive Board\n      <\/h3>\n\n      <span style=\"\n        margin-top:auto;\n        align-self:flex-end;\n        font-size:22px;\n      \">\u2192<\/span>\n    <\/a>\n\n    <!-- Card -->\n    <a href=\"#\" style=\"\n      flex:1 1 280px;\n      max-width:360px;\n      min-height:160px;\n      background:#ffffff;\n      color:#1a2b6d;\n      text-decoration:none;\n      padding:28px;\n      display:flex;\n      flex-direction:column;\n      border:1px solid #e5e7eb;\n      box-sizing:border-box;\n      transition:all .3s ease;\n    \"\n    onmouseover=\"this.style.background='#0b1f5b';this.style.color='#ffffff';\"\n    onmouseout=\"this.style.background='#ffffff';this.style.color='#1a2b6d';\">\n      <h3 style=\"\n        margin:0;\n        font-size:22px;\n        font-weight:400;\n        line-height:1.35;\n      \">\n        Supervisory Board\n      <\/h3>\n\n      <span style=\"\n        margin-top:auto;\n        align-self:flex-end;\n        font-size:22px;\n      \">\u2192<\/span>\n    <\/a>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>Home \/ About IFA Poland \/ Statut IFA Poland Statut IFA Poland The Articles of Association of the International Fiscal Association in Poland was adopted pursuant to a resolution by the founding members of 16 January 1995 (as amended by the General Meeting of the Association of 22 September 2010). Table of contents I. Chapter&hellip;&nbsp;<a href=\"https:\/\/ifaksa.org\/en\/statut-ifa-poland\/\" rel=\"bookmark\"><span class=\"screen-reader-text\">Statut IFA Poland<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_uag_custom_page_level_css":"","neve_meta_sidebar":"","neve_meta_container":"default","neve_meta_enable_content_width":"off","neve_meta_content_width":70,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"on","neve_meta_reading_time":"","_themeisle_gutenberg_block_has_review":false,"footnotes":""},"class_list":["post-678","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Statut IFA Poland - International Fiscal Association<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ifaksa.org\/en\/statut-ifa-poland\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Statut IFA Poland - International Fiscal Association\" \/>\n<meta property=\"og:description\" content=\"Home \/ About IFA Poland \/ Statut IFA Poland Statut IFA Poland The Articles of Association of the International Fiscal Association in Poland was adopted pursuant to a resolution by the founding members of 16 January 1995 (as amended by the General Meeting of the Association of 22 September 2010). 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