The issues of legal basis in proceedings for the repayment of subsidies granted from the budget of local government units
The starting point of the paper is the analysis of amendments introduced with the Public Finance Act of 27 August 2009 which entered into force on 1 January 2010 with regard to the procedure applicable for determining the amounts of subsidies subject to repayment. The author points out a certain par...
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| Format: | Article |
| Language: | Polish |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2016-12-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
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| Online Access: | http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2016.024 |
| Summary: | The starting point of the paper is the analysis of amendments introduced with the Public Finance Act of 27 August 2009 which entered into force on 1 January 2010 with regard to the procedure applicable for determining the amounts of subsidies subject to repayment. The author points out a certain paradox noticeable under the new legal regime: on the one hand, the legislator intended to regulate in a systemic way the issues of public finance, including those investigated by the author; on the other hand, however, the legislator provoked certain doubts in the construal of the provisions with regard to the mode of adjudication in matters for subsidy repayment, which doubts were absent when the previous Public Finance Act of 30 June 2005 had been in force. This concerns in particular the absence of delegation of powers to a body of the local government unit to issue an administrative decision in case of failure to repay the subsidy within the statutory time limit. The paper discusses the issues of application of Articles 60-67 of the Public Finance Act in the context of time limits for the subsidy repayment, as well as Article 169(6) of the said Act in conjunction with the substance of Article 252 of the said Act, and points out regulatory deficiencies in the latter case, i.e. with regard to the procedural mode when the subsidy is not repaid within the specified time limit, if the subsidy was granted from the budget of a local government unit. The author presents both the theory and the case law, pointing out discrepant opinions which seem to prefer either the path of the administrative law or the path of the civil law, and all of it despite quite a considerable period that lapsed since the entry into force of the new provisions. In conclusion, the author places herself with the supporters of the administrative law adjudications for the solution of the issues in question, admitting however the necessity for the legislator to adjust the discussed provisions appropriately. |
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| ISSN: | 2300-9853 2353-7086 |