Niewładcze formy działania administracji publicznej w postępowaniu egzekucyjnym w administracji

Abstract

The article contains an analysis of the issues related to the application of non-ruling forms of activity of public administration in the performance of public law obligations through administrative enforcement proceedings. In principle, as part of such proceedings, public law obligations, understood as orders or prohibitions within the area of administrative law and other branches of law applied by administrative authorities (tax law, financial law, labor law), are carried out. Non-ruling forms of activity play a major role in administrative enforcement proceedings. The implementation of an enforcement measure may be related to authorized entities taking not only ruling, but also non-ruling actions. In order to apply an enforcement measure (which constitutes an institutionalized form of administrative compulsion), an administrative authority, on occasion, has to take non-ruling activities. Considering, primarily, the signifi cant severity of the compulsion measures that may be applied towards the party obliged under enforcement proceedings, this proceedings should be carried out with respect for the values of a democratic state and with due care for the good of an individual.