http://hdl.handle.net/11320/12124 Mon, 01 Jun 2026 16:21:53 GMT 2026-06-01T16:21:53Z http://hdl.handle.net/11320/12142 Tytuł: Postępowanie w sprawach podatkowych przed Naczelnym Sądem Administracyjnym w okresie pandemii COVID-19 (2020 r. – lipiec 2021 r.) Autorzy: Presnarowicz, Sławomir Abstrakt: In Poland, the administration of justice, including in tax matters, is exercised by the provincial administrative court in the first instance, and the Supreme Administrative Court, as an appeal (cassation) court. In this article, its author discusses the repeatedly changing rules of conduct in tax matters before the Supreme Administrative Court during the COVID-19 pandemic (for the period 2020 – July 2021). The almost one-and-a-half-year duration of the pandemic allowed for the formulation of conclusions relating to both the legal solutions and the practice of litigation in tax matters before the Supreme Administrative Court during this period. In the work, the author presents his conclusions based on the judicature of the Supreme Administrative Court and the available statistical data on the completed court hearings and closed sessions, as well as resolved cassation complaints in tax matters. Keywords: covid-19 pandemic, Supreme Administrative Court, tax cases Fri, 01 Jan 2021 00:00:00 GMT http://hdl.handle.net/11320/12142 2021-01-01T00:00:00Z http://hdl.handle.net/11320/12141 Tytuł: Legal Instruments to Support Borrowers (Consumers and Entrepreneurs) in Connection with the COVID-19 Pandemic in Poland, and Vietnam Autorzy: Rutkowska-Tomaszewska, Edyta; Stanisławska, Marta; Trinh, Hien Thuc Abstrakt: The COVID-19 pandemic restrictions introduced in 2020 in many countries on economic activity and gainful employment have in many cases, reduced the incomes of individual households. As a result, the actual ability to meet credit obligations has declined, particularly for those who have lost their jobs or livelihoods. The COVID-19 pandemic has become a significant challenge for economies, national authorities, and entrepreneurs, including borrowers. This article aims to analyse the legal regulations in Poland, and Vietnam, introducing instruments to support borrowers, consumers, and entrepreneurs, in connection with the COVID-19 pandemic. The authors will present the legal basis for the instruments to support borrowers provided in the studied countries, indicate their legal nature, forms, and conditions of using them. They also compare legal solutions introduced in connection with the pandemic aimed at mitigating its adverse effects on borrowers in Poland, and Vietnam, to indicate whether cultural differences and differences in legal systems, as well as individual approaches to the domestic credit market, affected the choice of legal instruments for supporting borrowers in connection with the COVID-19 pandemic, or not. Fri, 01 Jan 2021 00:00:00 GMT http://hdl.handle.net/11320/12141 2021-01-01T00:00:00Z http://hdl.handle.net/11320/12140 Tytuł: Special Legal Solutions Introduced in Regard to the Relationship with COVID-19 Affecting Municipal Budgets – Selected Issues Autorzy: Glumińska-Pawlic, Jadwiga; Gwóźdź, Tomasz Abstrakt: The article discusses the legal changes related to the finances of communes, introduced into the Polish legal order to counteract adverse social effects and the economic aspects of the SARS- CoV–2 epidemic. It indicates the impact of new regulations on the website revenue for the budgets of municipalities and the powers of municipal authorities concerning, first and foremost, budget control and implementation. The solutions that were presented in detail have the goal of helping entrepreneurs most economically affected by the pandemic – such as the possibility of exemption from real estate tax by resolution of the commune council for part of 2020 and selected months of 2021, an extension of instalment payment deadlines for real estate tax, or the failure to collect the market fee in 2021. Essentially, only some of these solutions provide for financial compensation from the commune budgets. The consequences for the budgets of communes related to the changes indicated, in the context of the need to perform their tasks. Fri, 01 Jan 2021 00:00:00 GMT http://hdl.handle.net/11320/12140 2021-01-01T00:00:00Z http://hdl.handle.net/11320/12139 Tytuł: Government Fund for Local Investments – Legal Aspects of Financial Support for Local Government Investment Projects during the COVID-19 Pandemic Autorzy: Ofiarska, Małgorzata Abstrakt: The effects of the COVID-19 pandemic in the form of a reduction in the own revenue of local government units and the corresponding reduction in their expenditure, including asset expenditure, were the determining factor for the introduction of extraordinary and temporary mechanisms to minimise this negative phenomenon from 2020. One of such solutions is the Government Fund for Local Investments, separated within the state special-purpose fund – the COVID-19 Counteracting Fund. The aim of this study is to establish the legal status of the Government Fund for Local Investments (Rządowy Fundusz Inwestycji Lokalnych – RFIL). The hypothesis about the temporary nature of this fund and its close relations with the COVID-19 Counteracting Fund has been verified as being true. It has been established that the RFIL does not have its own sources of revenue, and its financial resources are the result of separating a certain amount of funds accumulated in the account of the COVID-19 Counteracting Fund, which means it is, in fact, its sub-fund with clearly defined tasks to be performed. The RFIL-provided support is non-returnable, and its only beneficiaries are local government units. The resources transferred from this fund may only be used for the implementation of investment projects or for meeting asset expenses. The study uses the legal-dogmatic method and, additionally, the statistical analytical method, to present specific numerical values reflecting the importance of the RFIL support in relation to the own revenue of local government units. Fri, 01 Jan 2021 00:00:00 GMT http://hdl.handle.net/11320/12139 2021-01-01T00:00:00Z