O władczych uprawnieniach skarbu państwa
On the imperious powers of the State Treasury

Summary/Abstract: Nowadays, the notion of the State Treasury does not generate particular interest in the legal doctrine. This situation raises concerns because opinions on said entity’s nature presented in the literature on the subject often contradict one another. The view granting the State Treasury permission to exercise so-called imperious powers (i.e. state control that includes the possible use of coercive measures) is gaining more and more support among authors. In this light, the State Treasury is presented as an entity of dual character which acts as the state in fulfilling the functions of both the imperium and dominium spheres. This article aims to confront one view on the exercise of imperious powers by the State Treasury which is already quite well represented in the doctrine. The author argues that the aforementioned view is contrary to the traditional and well-established conclusions regarding the nature of the entity in question. Applicable regulations governing the legal status of the State Treasury and judicial decisions of general jurisdiction courts constitute the point of reference for the reflections contained in the article.

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