EN
Since 2 September 2016, the provisions of the Act of 1 April 2016 on prohibition of propagation of communism or another totalitarian system by the names of organisational units, auxiliary units of communes, buildings, objects and devices of public utility and monuments have been in force. When determining the procedure of the proceedings provided for, the legislator gave a special role to the opinions of the Institute of National Remembrance – Commission for the Prosecution of Crimes against the Polish Nation. The aim and subject of this article is the problem analysis of the recent case law of the Supreme Administrative Court (i.e. from 2019) insofar as it relates to the legal nature and force of the opinions of the Institute of National Remembrance drawn up as a part of the proceedings based on the said Act, and an attempt to translate the conclusions arising from this analysis into possible recommendations for the Sejm.