Kilka uwag w zakresie stosowania instytucji ulg w spłacie należności pieniężnych oraz zwolnień z kosztów postępowania w trybach ogólnego postępowania administracyjnego
A Few Remarks on the Application of the Institution of Reliefs in the Payment of Pecuniary Debts and Exemptions from Costs of Proceedings in the Modes of General Administrative Proceedings

Summary/Abstract: The code of administrative procedure (CAP) regulating the general Polish administrative procedure covers with the scope of its regulation currently substantive regulations in terms of the application of reliefs in the execution of administrative pecuniary fines and the procedural regulation as regards exemptions from the payment of costs of proceedings. The introduction into the CAP provisions of regulations regarding both of the a forementioned institutions - where under the CAP also cases of application of reliefs in the payment of non taxable budgetary debts other than pecuniary fines are also settled - with the absence of their legal definitions, has become a premise to analyze and compare the modes of application of both institutions. Especially so when in the practice - due to the way they are regulated –one can observe problems as to their interpretation and application, and the parties, despite the formal separateness of both institutions, may have trouble identifying and differentiating between them. The adopted work methodology is based on the analysis of the normative material of the Polish law, in the aspect of the views of the doctrine and the case law, with the use of the dogmatic-legal method as well and the legal-comparison method.

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