EN
The paper addresses practical problems relating to the interpretation of unclearprovisions and distinguishing between statutory terms “creditor” and “enforcementagency”, based on an example provided by a decision of the Supreme AdministrativeCourt. The most interesting issue appearing in the aforementioned decision is the needto see a difference between the enforcement agency and the creditor. Alas, it seems thatin practice these two terms are often used alternatively, which is incorrect, or that theprerogatives of one of them are ascribed to the other and vice versa. This is due to the factthat in enforcement proceedings there are situations where the same entity is the creditorand the enforcement agency. Unfortunately, treating an administration agency alternatelyas the creditor and the enforcement agency attests to the lack of understanding of theprovisions of administrative enforcement proceedings, which stems from the fact thatthe issues of administrative enforcement are discussed only rarely, which gives rise to justified concerns and should be changed as soon as possible.