Oplata prowizyjna od poręczeń i gwarancji udzielanych przez skarb państwa
The free commission of guarantees and warranties granted by the state treasury

Summary/Abstract: This study presents the institution of fee commission of guarantees and warranties granted by the State Treasury. The fee commission is a kind of public charges and performs different functions in order in the Polish financial-legal system. This issue is particularly relevant to the entry into force of the Act from 6 December 2013 amending the law on guarantees and warranties granted by the State Treasury and other legal persons40. These changes were dictated by the need to finance the state budget borrowing requirements. The author also focuses on discussing the issues of guarantees and warranties granted by the State Treasury. The new solutions that were adopted in fee commission in the Polish financiallegal system are an expression of the systemic adaptation of the financial institution’s operations in regard of granted guarantees and warranties to the real needs and capabilities of the economy and should be an effective tool for financial support coming from the public-law means.

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