Legal Assessment of the Legal Force Exclusion of the 1st Prudential Procedure in the Act on Public Finance

Journal Title: Prawo Budżetowe Państwa i Samorządu - Year 2014, Vol 2, Issue 1

Abstract

By the amendment of the Act on Public Finance of 26 July 2013, Polish legislature made a temporary suspension – till the end of 2013 – of the application of the provisions governing the Ist prudential procedure. This procedure has a crucial meaning for reducing the growth of budget deficit and in consequence – reducing public debt growth. In case of such crucial provisions for public finance, any amendments should be carried out in situations really justified and exceptional as well as with careful respecting of principles of proper legislation. In these aspects mentioned amendment rises a number of objections. For example, rapid pace of parliamentary works causes doubts about correctness of the legislative process. Therefore, in this article the author tries to make a legal assessment of the amendment of the Act on Public Finance of 26 July 2013, both from the formal and legal point of view and taking into the consideration the importance of provisions governing the prudential procedure for whole sphere of Polish public finance.

Authors and Affiliations

Marcin Tyniewicki

Keywords

Related Articles

Zagadnienia prawne systemu dochodów samorządu powiatowego i propozycje jego reformy

Obecny system dochodów samorządu powiatowego budzi zastrzeżenia i powinien być zmieniony. Powiat ma dwie formy: powiatu ziemskiego (złożonego z wielu samodzielnych gmin) i miasta na prawach powiatu (dużego miasta mająceg...

Debt write-off and the deferred payment and installment arrangement for payment of social security contributions as a State aid

The subject of the article is a social security contribution debt write-off, a social security contribution deferment and installment arrangement by Social Insurance Fund on a legal basis of Social security system Act as...

Legal Basis of the Treasury System in Local Governments in the Second Republic of Poland

The author of the article presents the legal basis of the treasury system of the local government during the period of so called Second Republic of Poland (1918–1939) i.e. “interwar period”. The author indicates a discre...

Lustracje z lat 1927 i 1928 jako środek nadzoru nad gospodarką komunalną międzywojennego Torunia

Autorka poddała analizie obowiązujące w okresie międzywojennym na terenie byłej Dzielnicy Pruskiej rozwiązania w zakresie nadzoru nad gospodarką miejską. Na tym tle zbadała źródła archiwalne, dokumentujące lustracje prze...

Download PDF file
  • EP ID EP193116
  • DOI 10.12775/PBPS.2014.006
  • Views 66
  • Downloads 0

How To Cite

Marcin Tyniewicki (2014). Legal Assessment of the Legal Force Exclusion of the 1st Prudential Procedure in the Act on Public Finance. Prawo Budżetowe Państwa i Samorządu, 2(1), 97-114. https://europub.co.uk/articles/-A-193116