Miasto na prawach powiatu w kontekście administracyjnego postępowania egzekucyjnego

Abstract

A city under the law of county as a special unit of territorial self-government has

been endowed with an exceptional administrative competence in an administrative

procedure that is not vested in any other municipality or poviat. This extraordinary

character manifests itself in the ability to occupy the position of the enforcement

body of pecuniary obligations determined by the city with under the law of county,

and in principle its executive body. In this situation, there is no need to use the

assistance of the head of the tax offi ce as an executive body with general competence,

which leads to the compulsory payment of all other municipalities’ fi nancial 

claims. We should also mention the other procedural roles that may be taken by the

entity we are interested in, ie the creditor, the requisitioning authority, the debtor of

the debt or even the debtor, although they do not constitute a diff erentia specifi ca

of the poviat in the context of administrative enforcement proceedings and it is not

appropriate to pay excessive attention to them.