Declaration as an instrument of border foreign exchange control under Polish law

Abstract

The article aims to demonstrate the accuracy of the thesis that the regulation of the declaration for border exchange control does not meet the constitutional standards of decent legislation and a democratic state ruled by law. Such a defined research intention requires the identification of the shortcomings of the foreign exchange law governing this instrument. This determines the choice of appropriate methods for solving a scientific problem. The focus of the author’s argument on issues regulated by Polish law has already been signalled in the title of this article. For this reason, the comparative method is not necessary to fulfil the research intention and was deliberately omitted by the author. The dogmatic method of legal science is fundamental to the achievement of the adopted scientific objective. On the other hand, the historical interpretation is applied in a supplementary scope limited to the amendments to the provisions on notification for border foreign exchange control that occurred while the foreign exchange statute is in force.