Odsetki naliczane w przypadku nieterminowej zapłaty niepodatkowych należności budżetowych
Interest on late payments of non-tax budget receivables

Summary/Abstract: Non-tax budget receivables belong to the category of public funds of heterogeneous legal character that is regulated by many acts. The lack of uniform legal regulations constitutes a consequence of the said heterogeneity of non-tax budget receivables. When the financial law is used in practice doubts arise as to whether interest on non-tax budget receivable late payments should be calculated under the Tax Ordinance or under the Civil Code.

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