Charakter przesłanek udzielenia ulg w spłacie niepodatkowych należności budżetowych a postępowanie dowodowe w przedmiocie udzielenia ulgi w świetle art. 64 ust. 2 ustawy o finansach publicznych
Character of conditions for granting reliefs in the payment of non-tax budgetary receivables and the evidentiary proceedings regarding the granting of relief in the light of art. 64.2 of the Public Finance Act

Judgement of Regional Administrative Court in Kielce of 13 June 2017 in Case I SA/Ke 114/17

Summary/Abstract: The commentary addresses the issues related to the basis for adjudicating and examining an application for a relief in the payment of non-tax payments due to the state budget and the nature of the factual elements, without the occurrence of which the authority cannot adjudicate relief on the repayment of non-tax payments due to the state budget. In the legal situation, until 28 April 2017, the legal basis was the provisions of the Tax Ordinance Act. This is different in the current legal situation, in which the sole basis in this respect is Article 64 of the Public Finance Act.

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