Charakter prawny dotacji celowej na zadania zlecone z zakresu administracji rządowej w świetle orzecznictwa
Legal nature of the targeted subsidy for delegated tasks within the scope of government administration in the light of the case law

Summary/Abstract: In accordance with the principle of adequacy enshrined in art. 167 of the Constitution, the delegation of tasks to municipalities must be associated with their participation in public revenue. Delegated tasks, which are performed at the request of the appropriate authority of the governmental administration on its behalf and on its responsibility, are financed from the state budget by targeted subsidies. These subsidies must be transferred to municipalities in the amount and timing that ensure the effective implementation of delegated tasks. Otherwise, the constitutional principle of adequacy will not be realized.The examples of the case law presented in the article prove that in case when the subsidies for realizing tasks within the scope of governmental administration are transferred to municipalities untimely or not transferred at all, art. 49 p. 6 of the law on the revenues of the self-government units becomes essential, giving them the right to claim due benefits in a judicial proceedings.

• Details
• Contents