OBLIGATIONS OF THE MUNICIPAL COUNCIL REGARDING THE RESOLUTION ON THE CONSENT OR REFUSAL TO THE SEPARATION OF THE SOŁECKI FUND IN THE MUNICIPALITY BUDGET. GLOSSTO THE JUDGMENT OF THE SUPREME ADMINISTRATIVE COURT OF 6 MAY 2021, I GSK 219/21

Abstract

Sołecki fund is a relatively rare issue addressed by the jurisprudence of administrative courts. This results in the fact that, in principle, every statement of the jurisprudence in this regard deserves to be read, and in some cases also to be commented on and evaluated. Therefore, the subject of considerations in this gloss was the judgment of the Supreme Administrative Court of 6 May 2021., I GSK 219/21, in which the provisions of the Act of 21 February 2014 on the Social Fund were interpreted (Journal of Laws of 2014, item 301, as amended) on the resolution of the municipal council on the separation or refusal to separate funds from the Sołecki fund in the municipal budget. In this judgment, it was accurately deduced that the municipal council is obliged either to adopt the creation of a Sołecki fund or to adopt a resolution not to consent to the separation of such a fund within the municipality budget. Supreme Administrative Court also held that it was unacceptable for the authority constituting the municipality to remain idle in connection with the failure to comply with the obligation provided for in the above Act. Court also drew attention to the effects of the resolution on not giving consent not only to the municipal council, but also to the executive body of the municipality.