STATUS PRAWNY FUNDUSZY CELOWYCH
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Date
2004
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Wydział Prawa i Administracji UAM
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THE LEGAL STATUS OF EARMARKED FUNDS
Abstract
Earmarked funds are mentioned in the Polish Public Finances Act as one of the five
organisational legal forms of budget management. This article deals with their legal status.
Establishing the legal status of earmarked funds requires a comparative analysis based on
administrative and tax law.
As an introduction the author discussed the notion of a fund both in colloquial and legal
language. Next she analysed the dogmatic and legal definition of this notion on the basis of
regulations in force and the doctrine of financial law, pointing to inaccuracies in legal
regulations. As a result there are considerable interpretative difficulties e.g. in establishing
a catalogue of earmarked funds. From the financial and legal point of view it was necessary
to consider the legal nature c f revenue and expenditure and the nature of financial plan of
earmarked funds. The relation between plans of earmarked funds and budgetary acts and
resolutions was also emphasised. The issues of the legal from of earmarked funds and the
nature of property administered by the funds required a civil legal analysis. The analysis of
administrative legal status of earmarked funds is based on the organisational and territorial
structures of particular funds, the nature and competence of fund agencies. It seems that the
essence of funds was not taken into consideration properly in the Polish tax law. Earmarked
funds functioning on the basis of regulations in the Public Finances Act enjoy exemption from
tax. Still, the way the issue is settled is debatable.
Legal forms on which earmarked funds are based are non-uniform and casuistic. For that
reason establishing a catalogue of universal legal properties of earmarked funds is
problematic.
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Citation
Ruch Prawniczy, Ekonomiczny i Socjologiczny 66, 2004, z. 4, s. 5-25
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ISBN
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0035-9629