Legal aspects of sponsoring sports by state-owned companies.

Introduction: Financing sports by State Treasury companies raises many doubts. In practice, not only the legitimacy of incurring the related costs is disregarded, but it is also indicated that the legislator has not established legal norms that would regulate this issue. Problem and aim: In 2016, the Ministry of Treasury and the Ministry of Sport and Tourism prepared the document entitled "Good sponsorship practices for State Treasury companies". This document comprehensively regulates the issue of financing sports by these entities. In practice, however, this act raises many doubts. Research methods: The main research methods used were the formal and dogmatic one. It mainly involved the analysis of the content of the document entitled "Good sponsorship practices for State Treasury companies" and the provisions of the Act on the principles of state property management. Other analyzed documents included the report of the Supreme Audit Office (KGP.430.023. 2017; Reg. No. 172/2017/P/17/021/KGP) of 9 August 2018 entitled "Expenditure of companies with State Treasury participation on sponsoring, media and advisory services" and the Sponsoring Insight report entitled "Sports sponsoring market in Poland 2019, Results: The current practices in the field regulate issues related to sponsoring activities and contain the standards of their implementation expected by the Ministry of Treasury and the Ministry of Sport and Tourism. Conclusion: In my opinion, neither the legislator nor the Ministry of Treasury and the Ministry of Sport and Tourism have established legal norms that would regulate the financing of professional sports by state-owned companies. The presented analysis of "Good sponsorship practices for State Treasury companies" showed that the obligations imposed on State Treasury companies were mainly consequential in nature. In my opinion, de legeferenda, it is necessary to draft a legal act of a general nature that will provide legal norms, which would comprehensively regulate the issue of financing sports by state-owned companies. [ABSTRACT FROM AUTHOR]
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