Legal Assessment of the Legal Force Exclusion of the 1st Prudential Procedure in the Act on Public Finance
DOI:
https://doi.org/10.12775/PBPS.2014.006Keywords
budget equilibrium, budget deficit, public debt, prudential procedure (prudential threshold), financial legislationAbstract
By the amendment of the Act on Public Finance of 26 July 2013, Polish legislature made a temporary suspension – till the end of 2013 – of the application of the provisions governing the Ist prudential procedure. This procedure has a crucial meaning for reducing the growth of budget deficit and in consequence – reducing public debt growth. In case of such crucial provisions for public finance, any amendments should be carried out in situations really justified and exceptional as well as with careful respecting of principles of proper legislation. In these aspects mentioned amendment rises a number of objections. For example, rapid pace of parliamentary works causes doubts about correctness of the legislative process. Therefore, in this article the author tries to make a legal assessment of the amendment of the Act on Public Finance of 26 July 2013, both from the formal and legal point of view and taking into the consideration the importance of provisions governing the prudential procedure for whole sphere of Polish public finance.References
Dębowska-Romanowska T., Prawo finansowe. Część konstytucyjna wraz z częścią ogólną, C.H. Beck, Warszawa 2010.
Tyniewicki M., Procedury ostrożnościowe i sanacyjne, [w:] E. Ruśkowski, J.M. Salachna (red.), Finanse publiczne. Komentarz praktyczny, ODDK, Gdańsk 2013.
Wronkowska S., Zieliński M., Komentarz do zasad techniki prawodawczej z dnia 20 czerwca 2002 r., Wydawnictwo Sejmowe, Warszawa 2012.
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2014-04-01
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TYNIEWICKI, Marcin. Legal Assessment of the Legal Force Exclusion of the 1st Prudential Procedure in the Act on Public Finance. State and Local Government Budget Law. Online. 1 April 2014. Vol. 2, no. 1, pp. 97-114. [Accessed 21 July 2024]. DOI 10.12775/PBPS.2014.006.
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