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Dopuszczalność finansowania (dofinansowania) inwestycji sakralnych niebędących zabytkami przez jednostki samorządu terytorialnego, w tym w ramach tzw. budżetu obywatelskiego

100%
Augustyniak‑Górna T.
Zeszyty Prawnicze BAS
|
2014
|
issue 2(42)
252-260
EN
The author notes that under applicable law the local self‑government unit may provide financial support for church projects involving the reconstruction of historic monuments, as laid down in the Act on the Protection of Cultural Property. However, it is not clear whether they can support the construction, extension, reconstruction of chapels aimed at creating conditions for the operation of special pastoral service in local medical establishments and nursing units. However, funding of other church projects out of the budgets of self‑government units, including the construction and development of churches, is not allowed. The author points out that in the event that during the public consultation in the local community residents have chosen to implement projects (tasks), which are not related to the tasks of the municipality, this does not bear a duty to recognize them in the draft budget or local self‑government or in the approved budget. If the local self‑government authorities have taken such a decision, the regional chamber of audit should declare it null and void, due to non‑compliance with the law.
2
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Projekt stanowiska Sejmu w sprawie o sygn. akt K 52/12

88%
Miaskowska‑Daszkiewicz K.
Zeszyty Prawnicze BAS
|
2013
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issue 3(39)
263-299
EN
The article contains a draft position of the Sejm relating to the application submitted by a city council to the Constitutional Tribunal. Contested provisions of the Act on Maintaining Cleanliness and Order in Municipalities adopted on 13 September 1996 provide for mandatory tender for the collection and management of municipal waste. Based on detailed analysis, author claim that Article 6d (1) and Article 6e of the contested Act do not violate the constitutional standard of autonomy of local government units and the European Charter of Local Self Government. In this draft position, she proposes to apply for discontinuance of the proceedings for other parts of the claim due to the inadmissibility of a judgment.
3
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Prawny wymiar ograniczenia kadencyjności organu wykonawczego gminy

63%
Kozłowski K.
Zeszyty Prawnicze BAS
|
2017
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issue 1(53)
41-58
EN
In 2002 Poland introduced the principle of direct elections of executive bodies of municipalities. Currently there is a discussion regarding the possible limitation of holding this office to two terms. This article describes the legislative issues related to adoption of such a solution. The main part is devoted to the compliance of such a proposal with international standards, including the European Union law and the European Charter of Local Self-Government. Besides the author discusses national constitutional standards regarding election of local government bodies. The analysis leads to the conclusion that the proposed restriction is compatible with both all the above-mentioned legal orders.
4
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Modele organizacji ogrodów działkowych po wyroku Trybunału Konstytucyjnego1 – wnioski de lege ferenda

63%
Lipski J.
Zeszyty Prawnicze BAS
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2013
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issue 3(39)
37-58
EN
This paper presents the principles forming the basis for the present model of the organization of allotment gardens in Poland and their constitutional evaluation as it was presented by the Constitutional Tribunal in its judgments relating to the Act of 6 May 1981 on Workers’ Allotment Gardens and the Act of 8 July 2005 on the Family Allotment Gardens. On the basis of the conclusions of the decisions of the Constitutional Tribunal contesting the constitutionality of several provisions of the current law, the author distinguishes key issues for the future regulation concerning allotments and presents his conclusions de lege ferenda in this regard.
5
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NORMATYWNE VERSUS POZYTYWNE UJĘCIE DECENTRALIZACJI FISKALNEJ A MIERNIKI DECENTRALIZACJI. ANALIZA NA PRZYKŁADZIE WYBRANYCH KRAJÓW EUROPY ŚRODKOWO‑WSCHODNIEJ

51%
Guziejewska B.
Comparative Economic Research. Central and Eastern Europe
|
2018
|
vol. 21
|
issue 1
101-117
EN
This article deals with the problem of a discrepancy between the recommendations of the theory of public finance, in its various trends, and decentralisation processes in practice. The analysis is both theoretical and empirical. The aim of the discussion is to present the theoretical findings regarding fiscal decentralisation as well as to compare them with the recommendations of the fiscal decentralisation doctrine and with the trends in the practice of local government finances in Poland and selected countries of Central and Eastern Europe. The literature on the subject, studies by international institutions, as well as data from Eurostat and the European Commission are used in the deliberations. Two groups of countries were subject to a comparative analysis: the Visegrad Group Countries and the three Baltic states. These countries differ significantly in the scope of their fiscal decentralisation. Latvia, the Czech Republic and Poland seem to be most advanced in the process. In the conclusion of the study, a recommendation for a wider use of property taxes and the so‑called ‘additions to state taxes’ is put forward.
PL
W artykule podjęto problem rozdźwięku pomiędzy zaleceniami teorii finansów publicznych w różnych nurtach a procesami decentralizacji w praktyce. Analiza ma charakter teoretyczno‑empiryczny. Celem rozważań jest przedstawienie dorobku teoretycznego poświęconego decentralizacji fiskalnej wraz ze wskazaniem na zalecenia doktryny i skonfrontowanie ich z tendencjami w praktyce finansów samorządowych w Polsce i wybranych krajach Europy Środkowo‑Wschodniej. W rozważaniach wykorzystano literaturę przedmiotu jak również opracowania instytucji międzynarodowych, dane Eurostatu oraz Komisji Europejskiej. Analizie komparatystycznej poddano dwie grupy państw: państwa Grupy Wyszehradzkiej oraz 3 kraje nadbałtyckie. Kraje te znacznie różnią się jeśli chodzi o zakres decentralizacji fiskalnej. Za najbardziej satysfakcjonujący proces ten można uznać na Łotwie, w Czechach i Polsce. W zakończeniu sfomułowano rekomendacje szerszego wykorzystania podatków od nieruchomości oraz tzw. dodatków do podatków państwowych.
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