Joint account of territorial self-government units - principles of opening, conducting and closing Cover Image

Uwarunkowania prawne dotyczące rachunku wspólnego jednostek samorządu terytorialnego
Joint account of territorial self-government units - principles of opening, conducting and closing

Author(s): Zbigniew Ofiarski
Subject(s): Economy, Law, Constitution, Jurisprudence, National Economy, Business Economy / Management, Financial Markets, Public Finances, EU-Legislation, Administrative Law
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: territorial self-government unit; joint account; public tasks; European funds

Summary/Abstract: A joint account is a special type of bank account and can be run for local government units. It is not widely available in the offer of banks for all companies though. In connection with this, the hypothesis has been positively verified on the constraints subjectively and objectively delineated by the legislator, the aim of which is to encourage cooperation between the local government units in the field of implementation of public tasks, and in particular in the more effective use of European funds. Limitations imposed by the legislator on opening and conducting joint accounts for the local government units result in a modification of the structure of the bank account agreement adopted in the Civil Code. These findings were made on the basis of analysis and evaluation of banking law acts, including those created at the level of banks (in particular banking regulations and general contract terms), as well as court decisions and the doctrine of banking law and local self-government law regarding the rules and procedure of opening and conducting joint accounts for the local government units. The paper uses the dogmatic method (as the basic method) and, additionally, the empirical and analytical method (in particular with reference to the offer of banks in the area of joint accounts established for the local government units).

  • Issue Year: 133/2018
  • Issue No: 4/1
  • Page Range: 235-248
  • Page Count: 14
  • Language: Polish
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