FINANCIAL LAW ENFORCEMENT ACTS IN POLAND

The subject. The paper is devoted to the classification of financial law enforcement acts issued in Poland. The purpose of the paper is a typological analysis of the financial law enforcement acts in Poland depending on the subjects who issues such acts. The methodology. General scientific methods as analysis, synthesis, induction, deduction, comparison were used. The system method made it possible to regularize a set of financial law enforcement acts, taking into account the subjects of law enforcement in Poland. The functional approach made it possible to identify the types of financial law enforcement acts, depending on their role in the system of law enforcement in Poland. The main results and scope of their application. The definition of the financial law enforcement act is proposed. Classification of subjects of financial law enforcement in Poland is carried out, their powers are covered and characteristics of the individual legal acts issued by them are allocated. The proposed qualitative analysis of law enforcement acts adopted in Poland may become a starting point for research in the field of financial law theory and comparative law. Conclusions. A financial law enforcement act is an act issued on the basis of the current rules of financial law by the authorized bodies, establishing or determining - in respect of an individual addressee - the rights and (or) obligations in a particular case in the field of public finance, or preparing their establishment or determination. The subjects applying the norms of financial law, can be divided into: bodies of financial administration, the courts (primarily administrative courts) and quasi-judicial bodies (e.g. the Commission, considering cases of violation of discipline of public finance). The first group of bodies issues decisions and orders (financial and legal acts), the bodies of the second group issue court decisions and court orders, the bodies of the third group issue decisions. The role of administrative courts in the financial law enforcement is significant. Significant number of financial cases, particularly concerning individual interpretations, in the total number of cases considered by such courts is an evidence.