Page 147 - Секретаријат за законодавство

laws footnotes informing about which EU directives are transposed in
the respective law. Another example is the Law of 23 October 2013
amending certain laws in relation to accession of Croatia to the Europe-
45
an Union . The law ensures the transposition into the Polish law Coun-
cil Directive 2013/13/EU of 13 May 2013 adapting certain directives in
the Þeld of taxation, by reason of the accession of the Republic of Croa-
46
tia as well as Council Directive 2013/25/EU of 13 May 2013 adapting
certain directives in the Þeld of right of establishment and freedom to
47
provide services, by reason of the accession of the Republic of Croatia .
Polish legislators strictly adhere to the rule whereby directives must
be transposed into the national legal order by acts of a legally binding
nature. However, by way of exception, where an annex to the directive
contains very detailed and technical provisions and therefore it is sub-
ject to frequent amendments, it is permitted to transpose such an annex
into the Polish law by way of a direct reference to it in the relevant
provision of the transposing act.

An example of such a practice can be found in the Law of 18 March
2008 on rules of recognition of professional qualiÞcations acquired in
48
Member States of the European Union , which transposes into Polish
law Directive 2005/36/EC of the European Parliament and of the Council
of 7 September 2005 on the recognition of professional qualiÞcations .
49
Annexes to that directive contain titles of documents certifying the ac-
quired qualiÞcations and names of bodies awarding those qualiÞcations
in the ofÞcial languages of the relevant Member States. Therefore, in the
process of transposition of the directive there is little room for manoeuvre
for the national legislator. It must make sure that the documents referred
to in annexes to the directive are recognized by the competent authorities.
Consequently, the approach taken in the Law of 18 March 2008 consists
in referring directly to those annexes instead of repeating their content.

45 Dz.U. 2013 poz. 1287.
46 OJ L 141, 28.5.2013, p. 30.
47 OJ L 158, 10.6.2013, p. 368.
48 Dz.U. 2008 nr 63 poz. 394.
49 OJ L 255, 30.9.2005, p. 22.

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