Zaskarżalność rozstrzygnięcia o zwrocie zobowiązanemu kosztów egzekucyjnych w postępowaniu egzekucyjnym w administracji
Appealability of the decision on the reimbursement of enforcement costs to the debtor in enforcement proceedings in administration

Summary/Abstract: One of the consequences of entering the Act of July 4, 2019, amending the Act on enforcementproceedings in administration and certain other acts into force, was the supplementation of theAct of June 17, 1966, on enforcement proceedings in administration with Art. 64cd. The new pro-vision was an extension of the previous regulation contained in Art. 64c § 3 of the Act on the pos-sibility of reimbursement of enforcement costs. This regulation also covered the procedure for ap-pealing against a decision on reimbursing enforcement costs to the obligated party. It alsospecifies the principles for appealing against a separate decision on charging a creditor with en-forcement costs reimbursed to the obligated party. The wording of the provision may raise doubtsregarding the determination of the circle of entities that may challenge decisions on the reim-bursement of enforcement costs to the obligated party.The purpose of this article was, first of all, to discuss the current procedure for reimbursementof enforcement costs, as well as to demonstrate the linguistic interpretation of Art. 64cd of the Act on Enforcement Procedure. The author put forward the thesis that in the case of a decision to re-fund or refuse to refund the costs of enforcement proceedings. Although the legislator did notlimit the category of entities entitled to file a complaint, this right may only be assigned to thebeneficiary of the refund, the obligated party or the creditor, respectively.

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