Kilka uwag o rygorze natychmiastowej wykonalności decyzji (na przykładzie Kodeksu postępowania administracyjnego i Ordynacji podatkowej)

• Authors: Beata Augustyńska

Title variants

EN

Several notes on order of immediate enforceability of a decision (on an example of the Code of Administrative Procedure and Tax Regulations)

• Languages of publication: PL

Abstracts

EN

The publication presents the order of immediate enforceability regu-lated by the Code of Administrative Procedure and Tax Regulations. Primarily this solution functioned in the Code of Administrative Proce-dure and since 2008, in relation with introduction of the rule of enforce-ability of final decisions to the Tax Regulations it is also applied in mat-ters of taxation. The article contains a comparison of selected aspects of the order of immediate enforceability from both acts while taking into account both differences and similarities between regulations. The discussed maters relate among others to prerequisites, a way of granting the order of im-mediate enforceability to a non-final decision, a public administrative organ competent to apply the order and also a time limit in which one can choose such solution. The author indicates that both in the Code of Administrative Proce-dure and Tax Regulations the order of immediate enforceability was based on the same principles. However, these are not solutions identical, despite the fact that provisions of the Code of Administrative Procedure were a prototype, because the legislator did not perform automatic du-plication and taking over the construction of the order of immediate enforceability to the Tax Regulations.

Keywords

PL

Decyzja

• Publisher: Wyższa Szkoła Prawa i Administracji w Przemyślu. Zamiejscowy Wydział Prawa i Administracji w Rzeszowie
• Journal: Administracja Teoria Dydaktyka Praktyka
• Year: 2014
• Issue: 4(37)
• Pages: 148-185

Contributors

author

Beata Augustyńska

• Wyższa Szkoła Prawa i Administracji Rzeszów–Przemyśl