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2 Korolewska M.

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Opinia na temat stosowania przepisów prawa dotyczących możliwości finansowania z budżetów jednostek samorządu terytorialnego (województwa) kosztów działalności zarządcy infrastruktury kolejowej, o których mowa w art. 38b ust. 4 ustawy z 28 marca 2003 r. o transporcie kolejowym

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Korolewska M.

nr 3(47)

234-241

Under the Act on Public Finances, earmarked subsidies from the budget of the local government unit may be provided for the purpose of financing current operations of the statutorily designated entity. There is no explicit statutory wording in the Act on Railway Transport, however, which may raise doubts as to the existence of the legal basis for the transfer of subsidy from the budget of the province to managers of the railway infrastructure, including railway lines with a range of urban, suburban or regional level. It is also difficult to find a reason to apply the practice of using an earmarked subsidy from the province budget to fund the operation of manager which cannot be financed from fees for the use of railway infrastructure.

Informacja na temat, jakie zadania własne gminy mają charakter obowiązkowy

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Korolewska M.

nr 4(40)

244-267

The Act on Municipality Self‑Government introduces in Article 7 para. 2 a special category of own tasks of the municipality, namely the tasks that under the relevant provisions of substantive law are obligatory. According to the author, an analysis of the provisions of substantive law allows us to conclude that the term ‘obligatory task’ has been used explicitly by the legislature very seldom. She points out that both in the legal doctrine and in the decisions of supervisory authorities the view has been established that qualifying a particular own task of the municipality as a task of an obligatory nature (within the meaning of Article 7 para.. 2 of the Act on Municipality Self‑Government, may depend on the way in which the legal provisions are edited. The author has made an attempt to identify the most relevant legal norms which require the municipality or its bodies to carry out certain tasks, even if the content of the provisions does not directly specify them as obligatory tasks.