@misc{Miernik_Anna_Przedawnienie_2021,
 author={Miernik, Anna},
 copyright={Copyright by Uniwersytet Wrocławski, Wrocław 2022},
 howpublished={online},
 year={2021},
 publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii},
 language={pol},
 abstract={This article analyses normative regulations concerning the statute of limitations of liabilities of non-tax budgetary receivables and the statute of limitations of the right to establish the existence of such liabilities. In order to determine which regulations govern the statute of limitation of each given non-tax budgetary receivable, it is necessary not only to analyse the provisions of the special act that constitute the basis of its collection, but also to determine whether the Tax Ordinance Act applies to the encumbrance in question, and to take into account its legal nature. The consequence of the heterogeneity of non-tax budgetary receivables is, inter alia, a different scope of application of the Tax Ordinance Act provisions to different cases concerning such receivables, including the provisions of this act that regulate the institution of limitation. In particular, it is difficult to determine which provisions govern the statute of limitations for non-tax budgetary receivables of the sanction nature.},
 title={Przedawnienie niepodatkowych należności budżetowych – zarys problematyki},
 type={text},
 doi={https://doi.org/10.34616/149351},
 keywords={on-tax budgetary receivables, statute of limitations of liabilities of non-tax budgetary receivables, statute of limitations of the right to establish the existence of liabilities of non-tax budgetary receivables},
}