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Kształtowanie się pojęcia mienia komunalnego samorządu terytorialnego stopnia podstawowego

100%
Czechowski P.
Studia Iuridica
|
2020
|
vol. 85
26-39
PL
The article presents the genesis and evolution of shaping the institution of municipal property of local government. The shaping of the legal institution of municipal property was presented against the background of the systemic change as a result of the changes and reforms initiated as a result of the 1989 ‘round table’, which also defined the principles of building a new local government system based on the legal and systemic model of European local self-government (municipal ) and its guiding principles. As a result of the introduced statutory regulations, in 1990, the first degree of local self-government was introduced, equipping communes (cities) and their associations as well as established legal entities with communal property. It should be mentioned that the acquisition of communal property, apart from the civil legal nature, also had a significant systemic significance guaranteeing the local government political, political and economic independence. The work presents the legal status of communal property, the procedure for its acquisition and the procedure of enfranchisement of communal entities under the first degree of local authority.
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Zagospodarowanie i opodatkowanie nierozdysponowanych gruntów Skarbu Państwa - Konieczność zmian prawnych

80%
Sieradzka Z.
Kontrola Państwowa
|
2024
|
vol. 69
|
issue 6 (419)
74-95
EN
Management and Taxation of Unallocated Land of the State Treasury – Need for Legal Changes The audit that NIK conducted was aimed to verify the regularity and correctness of how State Treasury real estate, including unallocated estate, was reflected in records, to verify the regularity, correctness and economy of the performance of tasks related to the management of unallocated estate, and the regularity and correctness of tasks related to their taxation. The audit was conducted at ten local self-government units from the Łódzkie region, nine district units and one town with the district rights. The units were selected on the basis of electronic reporting data related to State Treasury estates, including unallocated estates from the Łódź Regional Office. Another assumption of the audit was to benchmark the data on real estate gathered in various databases of local entities, i.e. in the records on the State Treasury real estate, in annual reports on their management and in records on lands and buildings.
PL
Zakres właściwości starostów w dziedzinie gospodarowania nieruchomościami Skarbu Państwa (SP) jest bardzo rozległy, obejmuje m.in. zagospodarowanie i opodatkowanie nierozdysponowanych gruntów SP. Znaczenie tego zagadnienia jest ogromne, dlatego ważne jest właściwe i rzetelne wykonywanie zadań przez upoważnione organy. Kontrola przeprowadzona przez NIK w 2023 r. w województwie łódzkim wykazała, że starostowie nieprawidłowo gospodarowali nierozdysponowanymi nieruchomościami SP, narażając państwo na poważne straty finansowe.
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