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EN
The legal liability is the issue of vast complexity and hence worth to analyze both on theoretical and practical level. The main goal is to analyze of one of the understandings of legal responsibility, imputation, proposed by Hans Kelsen. Therefore, first the concept of imputation will be described. Secondly, the mechanism will be revealed, which transforms imputation into legal responsibility. The conclusion includes the notion of incompleteness of Pure Theory of Law in application of law field.
PL
Odpowiedzialność prawna jest złożonym zagadnieniem, wartym przeanalizowania zarówno na poziomie teoretycznym, jak i w odniesieniu do konkretnych przypadków praktycznych. Celem niniejszego artykułu jest analiza jednego z ujęć odpowiedzialności prawnej, które zaproponował Hans Kelsen. Zostanie zatem opisana konstrukcja zarachowania, a następnie pokazany mechanizm przełożenia zasady zarachowania na odpowiedzialność prawną. Wnioski bazują na stwierdzeniu niekompletności „czystej teorii prawa” w zakresie stosowania prawa.
EN
The article outlines the statutory regulation of imputation of payment in Polish law, which applies to payments if the contracting parties do not stipulate other rules in the contract. The considerations focus primarily on the time limitation of the debtor's exercise of the entitlement to apply a payment .upon performance.. The article argues in favour of linking this term with the term 'forthwith'. In addition, it reviews the case law in this area, identifying the most reasonable approaches and proposes amendments that may clarify the legal framework while balancing the interests of the creditor and the debtor.
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