Ciągłość budżetu jako zasada ustrojowa
Budget Continuity as a Constitutional Principle

Summary/Abstract: The article formulates the constitutional principle of budget continuity, which aims to ensure the continuity of public expenditure (and, in essence, the continuity of state functioning). The material dimension of the budget continuity principle is described (there must always bea material basis for incurring obligations and making public expenditures) as well as the procedural dimension (the budgetary procedure must be organized in such a way as to provide a legal basis for incurring obligations and making public expenditures). The article puts forward de lege lata postulates regarding the appropriate interpretation of constitutional provisions in the spirit of the continuity principle. It also presents de lege ferenda conclusions concerning constitutional and statutory changes to maximally ensure the realization of the continuity principle.

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