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Relief in Repayment of Non-Tax Budget Receivables Granted by Local Government Units

cris.lastimport.scopus2024-09-19T01:30:40Z
dc.abstract.enAs of 28 April 2017, amended provisions of the Public Finance Act are in force regarding the granting of relief in repayment of monetary receivables of a civ-il-law nature falling to government administration bodies, state budgetary units and state customs funds (e.g., fees from the lease or rental of real estate, costs of court proceedings), and non-tax budgetary receivables of a public-law nature (fines imposed by way of a penalty ticket, fines, administrative fees). The amended provisions of the Public Finance Act: with respect to civil law debts, they clearly specify when debts may be written off ex officio and when at the debtor’s request (Article 57), and they unify the premises for granting preferences in repayment of debts, which are general clauses: “important interest of the debtor” and “public interest.” The Act provides for the possibility to write off part of a debt, postpone repayment dates of all or part of a debt, or spread payment of all or part of a debt in installments – if justified by social or economic reasons, particularly the debtor’s ability to pay. Since the application of these reliefs will have a more lenient effect on the State Treasury, the body granting the relief will be able to rely on grounds other than full write-off, such as social or economic reasons, e.g. the debtor’s lim-ited ability to pay.
dc.affiliationAdministracji i Nauk Społecznych
dc.contributor.authorSylwester Bogacki
dc.date.accessioned2024-03-22T11:54:56Z
dc.date.available2024-03-22T11:54:56Z
dc.date.issued2022
dc.description.abstract<jats:p>As of 28 April 2017, amended provisions of the Public Finance Act are in force regarding the granting of relief in repayment of monetary receivables of a civil-law nature falling to government administration bodies, state budgetary units and state customs funds (e.g., fees from the lease or rental of real estate, costs of court proceedings), and non-tax budgetary receivables of a public-law nature (fines imposed by way of a penalty ticket, fines, administrative fees). The amended provisions of the Public Finance Act: with respect to civil law debts, they clearly specify when debts may be written off ex officio and when at the debtor’s request (Article 57), and they unify the premises for granting preferences in repayment of debts, which are general clauses: “important interest of the debtor” and “public interest.” The Act provides for the possibility to write off part of a debt, postpone repayment dates of all or part of a debt, or spread payment of all or part of a debt in installments – if justified by social or economic reasons, particularly the debtor’s ability to pay. Since the application of these reliefs will have a more lenient effect on the State Treasury, the body granting the relief will be able to rely on grounds other than full write-off, such as social or economic reasons, e.g. the debtor’s limited ability to pay.  </jats:p>
dc.identifier.doi10.32084/bsawp.4784
dc.identifier.issn2719-7336
dc.identifier.issn2719-3128
dc.identifier.urihttps://repo.akademiawsei.eu/handle/item/125
dc.languageen
dc.pbn.affiliationeconomics and finance
dc.relation.ispartofBiuletyn Stowarzyszenia Absolwentów i Przyjaciół Wydziału Prawa Katolickiego Uniwersytetu Lubelskiego
dc.rightsCC-BY
dc.subject.enpublic finance act
dc.subject.ennon-tax sub-action dues
dc.subject.enrevenue capacity
dc.subject.enpublic interest
dc.subject.eninterest of a party to proceedings
dc.titleRelief in Repayment of Non-Tax Budget Receivables Granted by Local Government Units
dc.typeReviewArticle
dspace.entity.typePublication
oaire.citation.issue2
oaire.citation.volume17