Stan i potrzeby regulacji prawnej ochrony zabytków w Polsce

This report concerns the state of the legal protection of historical monuments and the trends of new regulation. It contains definitions and an enumaration of protected property; the author describes cultural heritage and discusses complications producted by political and territorial changes in Poland (a considerable part of the historical monuments remained in the former Eastern Territories of the prewar Polish Republic, while German cultural property in Silesia and Pomerania was assumed by the postwar Polish state). The transformations which took place after 1989 have made in both necessary to treat historical monuments from the point of view of their value, and to respect ownerships. Plans are made for a regulation of problems heretofore ignored by existing regulations: the trade, export and import of art objects. An important part of the project is composed of regulations concerning the financial participation of the state as regards the protection of monuments, implemented in the form of tax alleviations and subsides. Finally, the author mentions various forms of responsibility for contravention (misdemeanours) against the protection of historical monuments.