Abstract
Numerous general principles are used in administrative enforcement proceedings, which mainly take a directival form. In the study, research has been focused on the description and analysis relating to general rules of law, principles of administrative law and principles of administrative procedure used in enforcement proceedings. However, special attention was paid to the general principles having their source in the Law of June 17, 1966, on Administrative Enforcement Proceedings.The aim of this research is an attempt to synthesize these principles and show their role in involuntary proceeding. When starting the research, a research hypothesis was put forward, which assumes that the application of general principles in enforcement proceedings in administration guarantees their correct course, and the principles themselves are a set of norms shaped mainly by legal provisions. The analyses carried out allowed to confirm the thesis and to identify a number of de lege ferenda conclusions, indicating the need to revise some rules. First of all, attention was drawn to the lack of terminological consistency regarding the general principles of enforcement proceedings. Further attention was paid to the need for legislative changes regarding the formation of the principle of conducting enforcement in a manner least burdensome for the obliged, which in the author’s opinion is too general. Another conclusion is the demand for a revision of the provisions of Articles 8 to 10 of the Law on Administrative Enforcement Proceedings. These provisions, which are a manifestation of the principle of respect for the minimum subsistence, are outdated and do not reflect the current situation, especially of farmers.
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