Znaczenie zasad ogólnych administracyjnego postępowania egzekucyjnego w orzecznictwie sądów administracyjnych
Importance of General Principles of Administrative Execution Proceedings in the Administrative Courts’ Case-Law
Author(s): Małgorzata OfiarskaSubject(s): Public Finances
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: administrative execution; principles of enforcement proceedings; functions of enforcement proceedings; egzekucja administracyjna; zasady postępowania egzekucyjnego
Summary/Abstract: This study focuses on general principles of administrative execution proceedings regulated by the Act on execution proceedings in administration, which is often invoked in the summaries and substantiations of rulings passed by administrative courts. These principles have specific purposes and functions: a descriptive function (they outline the assumptions and basic aspects of execution proceedings), interpretative (they constitute basic directives which should be adhered in the course of executive proceedings) and protective function (infringement thereof necessitates the initiation of specific actions by the organs conducting the proceedings and supervisory organs). Since the principles are subject to mandatory compliance, they primarily protect the obligor’s interests.
Journal: Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia
- Issue Year: L/2016
- Issue No: 1
- Page Range: 235-244
- Page Count: 10
- Language: Polish