Zasady i przesłanki stosowania z urzędu ulg w zapłacie należności o charakterze cywilnoprawnym przypadających jednostkom samorządu terytorialnego
Terms and conditions for the application of ex officio reliefs in payment of dues of a civil law nature attributable to local government units

Summary/Abstract: The aim of the study is to analyse positive prerequisites for the use of reliefs in the payment of civil law pecuniary dues that constitute sources of income of local government units (LGU). Using the dogmatic-law method and the empirical method, statutory conditions for the application of ex officio reliefs in the above-mentioned dues were subject to the analysis. The Public Finance Act contains a closed directory of such conditions. They have a separable nature, i.e. emergence of at least one of them authorizes the executive body of an LGU to apply a relief in payment in accordance with the detailed mode specified in the resolution of the LGU decision-making body. The content analysis of selected resolutions of LGU authorities clearly indicates that the application of a relief in the form of remission of a pecuniary due is granted most often. Rare cases include the application of reliefs in the form of payment in instalments or the deferment of payment. Most frequently identified errors in the content of such resolutions are based on the breach of the principles of the legislative technique as defined in the regulation of the Prime Minister of 2002.

• Details
• Contents