Statutory Justifications of Torts in the Public Finance Discipline Introduced by the Provisions of Anti-Criris Shield – Analysis and De Lega Ferenda Postulates

Authors

  • Ewaryst Kowalczyk University of Zielona Góra

Keywords:

public finance discipline, justification, COVID-19

Abstract

The statutory concept of justification in public finance discipline comes down to clear exclusion of unlawfulness of discipline’s tort. It is assumed that the reason for the existence of justification of torts is a collision of interests and resulting from it, the necessity to indicate the interest excluding unlawfulness, and later waiving liability for breaching law. Justification behavior refers to actions which in typical situations are incorrect and unwanted, but because of special circumstances may constitute justification and hence need to be tolerated, accepted or even approved in the legal order. Regulations shaping the new premises excluding liability for breaching public finance discipline in connection with COVID-19 are included in legal regulations included in so called Anti-Crisis Shield. The aim of the study is to analyze the established legal solutions and to formulate de lege ferenda postulates.

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References

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Legal Acts

The act of 4th March 1994 on the Company Social Benefits Fund (Journal of Laws 2020, items no. 1070 and 2400).

The act of 17th December 2004 on liability for breaching public finance discipline (Journal of Laws, 2021 item no. 289).

The act of 27th August 2009 on public finance (Journal of Laws 2021, item no. 305).

The act of 11th September 2019 Public Procurement Law (Journal of Laws 2021, item no. 1129).

The act of 2nd March 2020 on specific solutions connected with the prevention, counteraction and eradication of COVID-19, other infectious diseases and crisis situations caused by them (Journal of Laws 2020, item no. 374).

The act of 3rd April 2020 on special solutions supporting realization of operational programs in connection with the appearance of COVID- 19 (Journal of Laws 2020, item no. 694).

The act of 16th April 2020 on special support instruments in connection with the spread of the SARS-CoV-2 virus (Journal of Laws 2020, item no. 695).

Court Rulings

Ruling of the Chief Committee of 21st April 2008, DF/GKO-4900-6/6/08/339.

Ruling of the Court of Justice of 19.4.2018 in case C-152/17 Consorzio Italian Management e Catania Multiservizi, ECLI:EU:C:2018:264.

Ruling of the Regional Committee of 27th November 2007, RKO-511/63/07.

Other Official Documents

Opinion of the Advocate General Y. Bota and the judgement of the Court of Justice in case C-91/08 Wall AG v Stadt Frankfurt am Main, Frankfurter Entsorgungs- und Service GmbH, ECLI:EU:C:2009:659.

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Published

31.03.2022

How to Cite

Kowalczyk , E. . (2022). Statutory Justifications of Torts in the Public Finance Discipline Introduced by the Provisions of Anti-Criris Shield – Analysis and De Lega Ferenda Postulates. Financial Law Review, (25(1), 126–145. Retrieved from https://czasopisma.bg.ug.edu.pl/index.php/flr/article/view/7007

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