Wyniki wyszukiwania - Biblioteka Nauki

1

Pojęcie postępowania egzekucyjnego w administracji a pojęcie egzekucji administracyjnej

100%

Klat-Wertelecka L.

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tom IX

11-24

EN

Execution proceeding and execution are two basic terms of the execution law. Administrative proceeding and administrative execution are terms with different notional ranges. An execution proceeding is a legally organized series of actions performed by an execution organ and other subjects, which are aimed at making real the concrete legal norm, established in the act that constitutes the basis for execution (warrant of execution), with application of legal means of enforcement. Execution means an application, by relevant execution organs, of means of state-sanctioned enforcement in order to fulfill the duty defined in the warrant of execution. Execution makes the executive stage in execution proceeding in administration. The notion “execution proceeding” points to the aspect of the law-suit character of applying the execution enforcement, whereas that of “administrative execution” – to its material aspect.

2

Zabezpieczenie wykonania obowiązków publicznoprawnych wynikających ze stosunku administracyjnoprawnego

100%

Staniszewska L.

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nr 2 (38)

85-108

EN

This article deals with the issue of securing the performance of the content of an administrative-legal relationship. The purpose of the discussion is to indicate what measures are provided for in the normative acts, as well as what measures are postulated in the doctrine. The article discusses the differences and similarities between the legal means of securing the performance of public-law obligations, as well as recognizing the basic problems that can be encountered when using these instruments and when assessing their effectiveness and efficiency. Administration is faced with a huge number of tasks. They are carried out in various legal forms, often there are imperative forms. The effect of the administra-tion’s actions are then orders and prohibitions of speciﬁc behavior addressed to those administrated. They result from administrative acts or normative acts. The state implements its goals and tasks primarily by means of administrative and legal orders and prohibitions, in order for them to be really effective, they must be secured by coercion or sanctions. In public law, the application of legal regulations results from the will of the competent state authorities, and the addressees of the actions of these entities cannot protect themselves from the consequences (consequences) of their adoption or violation. The multiplicity of these instruments is not an obstacle to achieving the goal of safeguarding compliance with administrative law; on the contrary, their richness makes the system more ﬂexible and facilitates the choice of the best measure to se-cure the norm, and on the other hand, to be proportionate and fair in its application. The analysis of the legal problems is preceded by an explanation of the key terms: “administrative-legal relationship”, “administrative sanction” and “administrative lia-bility”, which allow the purpose and functions of individual legal instruments to be described. The article also discusses the objectives of administrative enforcement and administrative sanctions, as well as the problem of compliance of administrative sanctions with the Constitution of the Republic of Poland and international acts.

3

Powers of the National Revenue Administration with regard to temporary attachment of movable property: legislative aspects

86%

Kłosowiak M.

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tom 102

95-108

EN

The amendment of the Act on the National Revenue Administration, in force since 1 January 2022, gave officers the right to temporary seizure of movable property. As a part of the ‘Polish Deal’, amendments were made to the Act of 16 November 2016 on the National Revenue Administration and added in Section V Chapter 1c ‘Temporary attachment of movable property’, as well as Chapter 5a ‘Approval of temporary attachment of movable property’ was added in Section II of the Act of 17 June 1966 on Enforcement Proceedings in Administration. Under these changes, from the beginning of 2022, movable property may be temporarily attached by an officer who conducts customs and tax inspection. Seized movable property may include, for example, machines, computers, raw materials and means of transport. An authority may temporarily seize movable property even before the end of the customs and tax inspection. The new regulations are aimed at increasing the efficiency of public debt collection. The change in the regulations resulted from the recognition of the existing legal regulations as defective, i.a. due to the difficulty in searching for the debtor’s assets. The aim of this paper is to assess the legislative correctness and operation of the construct of temporary attachment of movable property. The following problems have been identified: (1) whether the legislator has indicated the criteria for assessing if in a given situation temporary attachment will increase the efficiency of enforcement; (2) whether the legislator has included a definition of the term ‘efficiency’ in the discussed provision; (3) whether a tax and customs officer is obliged to temporarily attach movable property or whether it may not be seized despite the conditions being met; (4) whether the provisions establishing temporary attachment of movable property lay down rules for estimating the value of the seized movable property. A formal and dogmatic method has been used to carry out the above analysis. This method involves a linguistic and logical analysis of legal texts. In response to the questions posed, it has been established that the legislator did not indicate the criteria according to which it would be assessed whether in a given situation temporary attachment would increase the efficiency of enforcement. Nor did the legislator define the concept of ‘efficiency’. Interpretative doubts have also been raised as to whether the officer is obliged to temporarily seize movable property or whether it may not be attached despite the conditions being met. In addition, the provisions establishing temporary attachment of movable property do not lay down rules for estimating the movable property value.