Zastaw i hipoteka jako formy zabezpieczenia zobowiązań podatkowych
Pledge and mortgage as forms of insurance of tax pretension

Summary/Abstract: Realisation of tax duty (which is a guarantee of state’s proper functioning) sometimes in special situations may be indemnifield on the property of the tax-payer before the due date. The paper describes limited property laws such as pledge and mortgage as forms of insurance of tax pretension on property beholden. Employment of treasure pledge and mandatory mortgage as preventive center means is predefined by coming into being of certain premises, which are the reasons for tax organs actions, however the organ is obliged for showing legitmacy for it’s action. Organ issuing decision of insurance as a participant of the procedure must prove, that there exists a considerable credibility of deviating from incumbent taxpayer of public law obligation, and by it also same expedient and studied operations on damage of treasury or local government, which in future may be subjects of tax pretension for the tax payer. Creditor can execute among due from whole potential property of debtor, however, doesn’t have full guarantee, that debt will be alleviated in integrity. The need of forceful procetion of creditor before danger of insolvency of taxpayer is the reason why institution of pledge and mortgage were established.

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