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The Act Of 17 June 1966 On Enforcement Proceedings In Administration

Original Language Title: USTAWA z dnia 17 czerwca 1966 r. o postępowaniu egzekucyjnym w administracji

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ACT

of 17 June 1966

on enforcement proceedings in the administration 1)

SECTION I

General provisions

Chapter 1

General principles

Article 1. [ Regulatory scope] The Act shall specify:

1) the way of the creditors ' proceedings in cases of evasion committed by the performance of the obligations incumbered on them, referred to in art. 2;

2) carried out by the enforcement authorities the proceedings and their applied means of coercive to carry out or secure the performance of the duties referred to in art. 2;

3) (repealed)

Article 1a. [ Definitions] Whenever there is a law in the law:

(1) a treasury expert, shall be understood by that expert in a specific field entitled to the valuation of the principal's property and entered on the list of treasury experts carried out by the Chamber of Treasury;

(1a) the central liaison office, which shall be understood by the organisational unit referred to in Article 3 (1) (a) of the EC 9 of the Act of 11 October 2013. of mutual assistance in the investigation of taxes, customs duties and other monetary charges (Dz. U. Entry 1289, of 2015 items 211 and of 2016 items 1948), hereinafter referred to as "the Mutual Assistance Act";

2) the enforcement action shall be understood by any enforcement action taken by the enforcement authority to apply or implement the enforcement measure;

3) debtor of the claimed claim-it is understood by the obligor, as well as the bank, the employer, the operator of the brokerage business, the trasata and other entities implementing, on the call of the enforcement authority, the seizure of the claim or other property rights of the person concerned;

(3a) a security document, which shall be understood by the document referred to in Article 3 (3). 3 point 1 of the Mutual Assistance Act;

4) enforcer-shall be understood by an enforcement agent authorised to carry out enforcement activities;

4a) (repealed)

4b) (repealed)

4c) a single implementing title, shall be understood by the Member State document referred to in Article 4 (1). 3 point 4 of the Mutual Assistance Act;

5) real estate-it is also understood by this:

(a) the ownership cooperatives are entitled to a dwelling,

(b) the cooperative right to the business premises,

c) the right to a single-family house in a housing cooperative, including the right to a dwelling in a house built by a housing cooperative in order to transfer his property to a cooperative member;

5a) (repealed)

6. bailits ' payment shall mean a charge of 5% of the amounts transferred to the creditor by the enforcement authority or transferred to the creditor by the person liable as a result of enforcement measures;

(7) an enforcement authority shall be understood by that authority to apply, in whole or in part, the measures to be used to carry out their duties of a pecuniary nature or to carry out their duties of a pecuniary nature; the non-monetary nature and the safeguning of the performance of those obligations;

(8) a prop authority shall be understood by that body of enforcement of the same property as the enforcement authority carrying out the enforcement action, to which the enforcement authority has ordered the enforcement of enforcement activities;

8a) (repealed)

8b) (repealed)

8c) a Member State-it shall be understood by that State which is a member of the European Union other than the Republic of Poland;

8d) a third country, which shall be understood by that State which is not a member of the European Union;

(9) the tax borrower shall be understood to mean an enforceable worker who is entitled to carry out enforcement activities in the execution of a pecuniary obligation;

9a) (repealed)

9b) (repealed)

9c) (repealed)

(10) employers-shall be understood by those paying the salaries referred to in point 17;

11) social security contributions-this is also meant by contributions to health insurance, the Labour Fund and the Guaranteed Employee Benefit Fund;

12) means of execution-shall mean:

(a) in the enforcement proceedings concerning monetary charges, the execution of:

-with money,

-the remuneration for the work,

-benefits from pension provision and social security, as well as social pension,

-from bank accounts,

-from other monetary claims,

-from the rights of financial instruments within the meaning of the provisions on trading in financial instruments recorded in the securities account or other account, and from the claims on the cash account used to handle such accounts,

-of securities not recorded in an account of securities,

-from the promissory notes,

-with copyright and related rights and industrial property rights,

-from participation in a limited liability company,

-from other property rights,

-from movable property,

-from real estate,

(b) in enforcement proceedings relating to non-monetary obligations:

-a fine for coercion,

-substitutions,

-removal of movable property,

-retaking of property, emptying of premises and other premises,

-direct-use;

(13) a creditor, which shall be understood by that entity entitled to request the performance of the obligation or its security in administrative enforcement or security proceedings;

14) the competent authority of the local government unit-it is understood by its own mayor, mayor (city president), starostess or marshal of the voivodship;

15) the cessation of enforcement activities shall mean the cessation of execution of all or part of the enforcement measures applied, which does not result in the repeal of the enforcement activities carried out;

16) the cessation of enforcement proceedings-this is understood by the cessation of execution of the enforcement measures applied, which does not result in the repeal of the enforcement activities carried out, and the failure to take new enforcement measures;

(17) remuneration-this is understood by the remuneration and not excluded from the execution of other cash benefits relating to the work or function carried out by the person liable on the basis of the employment relationship and the other basis, if that is the case must receive periodic cash benefits;

17a) a foreign executive title-it is understood by this document as defined in the provisions of the Act on Mutual Assistance;

18) enforcement-shall be understood by the execution of the enforcement authority by which the enforcement authority acquires the right to dispose of the property obliged to the extent necessary for the performance of the obligation covered by the implementing title;

(19) a security occupation, which is understood by the exercise of the enforcement authority, by which the enforcement authority acquires the right to dispose of the property to the extent necessary to secure the performance of its obligation to carry out its obligation to comply with the obligations of the enforceable covered by the document constituting the basis of the security but which does not lead to compulsory enforcement of the obligation;

(20) obliged-shall mean either a legal person or an organisational unit without legal personality or a natural person who has not executed a monetary obligation or an obligation of a non-monetary nature within the time limits, and a person or an entity whose obligation is not required or is not required to be bound by an obligation, but there is a concern that the lack of security could impede or thwart the effective conduct of the the enforcement, and the separate provisions permit;

21) dismissal from execution-it is understood by this failure to take or withdraw from the execution of all or part of the assets of the obliged.

Article 2. [ Obligations for administrative executions] § 1. Administrative executions shall be subject to the following obligations:

1) taxes, fees and other charges, to which the provisions of Chapter III of the Act of 29 August 1997 apply. -Tax Ordinance (Dz. U. of 2017 items 201, 648, 768 and 935);

1a) non-tax budget receivables, to which the provisions of the Act of 27 August 2009 apply. on public finances (Dz. U. of 2016 r. items 1870, with late. zm.);

(1b) receivables from privatisations;

2) fines and fines imposed by public administration bodies;

3. pecuniary claims, other than those mentioned in points 1 and 2, if they remain in the property of the public authorities in kind;

4. receivables from the budget units resulting from the application of the reciprocal deduction of tax liabilities with the liabilities of those units;

5) monetary claims transferred to administrative executions on the basis of other laws;

6) payments to the special-purpose funds set up on the basis of separate regulations;

7) monetary claims on contributions to the Inland Navigation Fund and special contributions to the Reserve Fund;

(8) the monetary claims of the Member State resulting from the following:

(a) taxes and customs duties collected by that State or on its behalf, by its territorial or administrative division units, including local authorities, or on behalf of those bodies or bodies, and on behalf of the European Union,

(b) refunds, interventions and other measures forming part of the total or partial financing arrangements of the European Agricultural Guarantee Fund (EAGF) and of the European Agricultural Fund for Rural Development (EAFRD), including quotas due in connection with these activities,

(c) fees and other charges provided for in the framework of the common organisation of the European Union market for the sugar sector,

(d) penalties, fines, fees and administrative payments related to the monetary claims referred to in point (a) (d) (d) of the Financial Monetary financial system a-c, imposed by the authorities competent to collect taxes and customs duties, or competent to carry out administrative proceedings relating to taxes and customs duties or confirmed by administrative or judicial authorities, upon request the competent authorities on taxes and customs duties,

(e) fees for certificates and similar certificates issued in administrative proceedings concerning the monetary claims referred to in point (a),

(f) the interest and expenditure relating to the monetary claims referred to in point (f) a-e in connection with which mutual assistance may be requested on the basis of the mutual assistance act,

(g) administrative fines or administrative fines imposed on the employer by the posting of a worker from the territory of the Republic of Poland in breach of the rules on the posting of workers in the framework of the provision of services;

9) monetary receivables transferred to administrative executions on the basis of ratified international agreements to which the Republic of Poland is a party;

10) duties of a non-monetary nature remaining in the jurisdiction of government and local government bodies or transferred to administrative executions under a special provision;

11) occupational health and safety obligations and the payment of the work due and other benefits of the employee, imposed by decision of the bodies of the State Labour Inspectorate;

12) obligations with the scope of protection of personal data, imposed by the decision of the General Inspector of Personal Data Protection.

§ 2. In the case of unregulated separate provisions, the claims referred to in § 1 shall be subject to security in accordance with the procedure and under the conditions laid down in Chapter IV.

§ 3. The subject of an administrative enforcement obligation shall not prejudice the exclusion of a dispute as to its existence or the amount before a general court if it is apparent from the nature of the obligation that the court is competent to hear such a dispute.

Article 3. [ Application of administrative executions] § 1. Administrative enforcement shall apply to the obligations laid down in Article 4. 2, when they result from decisions or provisions of the competent authorities, or-in the scope of government administration and local government units-directly from the rule of law, unless the special provision reserves for those obligations the mode of execution forensic

§ 1a. The administrative enforcement shall also apply to the monetary claims referred to in Article 4. 2 § 1 point 5, resulting from the implementing titles issued by the Minister responsible for public finance on the basis of art. 44 of the Act of 8 May 1997. on the guarantees and guarantees provided by the State Treasury and certain legal persons (Dz. U. of 2015 items 1052 and 1854 and of 2016 items 2260), hereinafter referred to as the "Act on the guarantees and guarantees provided by the State Treasury", and on the basis of art. 16 of the Act of 12 February 2009. to grant your support to financial institutions by the Treasury (Dz. U. of 2016 r. items 1436), hereinafter referred to as the "Act on the granting by the Treasury of your support to financial institutions".

§ 2. (repealed)

Article 3a. [ Other cases of administrative executions] § 1. As regards the obligations arising in the cases referred to in Article 8 and art. 21 § 1 item 1 of the Act of 29 August 1997. -Tax law, customs debts arising in the cases referred to in art. 77 par. 1 and Art. 81 (1) 1 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013. establishing the Union Customs Code (Dz. Urz. EU L 269, 10.10.2013, p. 1, from late. ism.), taxes shown on the customs declaration, social security contributions, fuel charges, as referred to in the Act of 27 October 1994. on toll motorways and on the National Road Fund (Dz. U. of 2017 items 1057), surcharge, referred to in the Act of 19 November 2009. o Gambling games (Dz. U. of 2016 r. items 471, 1948 and 2260 and of 2017 items 88, 379 and 1089), as well as charges for the management of municipal waste referred to in art. 6h of the Act of 13 September 1996. keeping cleanliness and order in the municipalities (Dz. U. of 2016 r. items 250, 1020, 1250 and 1920), administrative enforcement shall also be used if they result respectively:

1) from the declaration or testimony filed by the taxpayer or payer;

2) from the customs declaration made by the obligated;

3) from the clearing declaration made by the payer of social security contributions;

4) from information on fuel charge;

5) from the information on the subsidies;

6) from the declaration of the amount of charge for the management of municipal waste;

7) from the settlement of the closure, referred to in art. 175 of the Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015. supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council with regard to detailed rules for certain provisions of the Union Customs Code (Dz. Urz. EU L 343 of 29.12.2015, p. 1, from late. zm.).

§ 2. In the cases referred to in § 1, administrative enforcement shall be applied if:

1) in the declaration, in the statement, in the customs declaration, in the clearing declaration, in the information on the fuel charge, in the information on the subsidies, in the declaration of the amount of the fee for the management of municipal waste or the settlement of the closure was it shall indicate that they are the basis for the issue of the enforcing title;

2) the creditor before the opening of the enforcement proceedings has sent the obliged admonition referred to in art. 15 § 1.

Article 4. [ Restrictions on the application of administrative executions] For the obligations arising from decisions, provisions or other decisions other than those referred to in Article 3 and art. 3a, administrative enforcement shall only be used if the separate statutes provide such an administrative enforcement.

Article 5. [ The authorities entitled to request the performance of duties by administrative enforcement] § 1. Entitled to a request for execution by way of administrative enforcement of the obligations laid down in Article 2 is:

1) in relation to the obligations arising from the decisions or provisions of the authorities of the governmental administration and bodies of local government units-competent to adjudicate the authority and the instance, subject to point 4;

(2) for obligations arising out of decisions of the courts or other bodies or directly from the provisions of law, the body or body directly concerned by the obligation or the person responsible for the exercise of the obligation to perform the obligation, and the absence of such an entity or its inaction, the entity on which the decision was given or whose legal interests were infringed as a result of the failure to comply;

3) for the obligations arising from the implementing titles issued by the Minister responsible for public finance on the basis of art. 44 of the Act on the guarantees and guarantees provided by the State Treasury and the Art. 16 of the Act on the provision by the Treasury of your support to financial institutions-Minister responsible for public finance;

4) with regard to the obligations arising from the decision, provisions or criminal mandates issued by the chief of the office of customs-treasury, with the customs declarations accepted by the Head of office, declarations, information on the fuel charge Or the closure accounts-the competent Head of the IRS;

4a) in relation to the obligations arising from the decisions or provisions issued by the Head of the National Tax Administration-the chief of the tax office competent according to the address of the head of the Head of the National Tax Administration;

4b) with regard to the obligations arising from the decisions or provisions issued by the Director of the Treasury Administration, the Head of the Tax Office, by the address of the Director of the Treasury Administration;

5) in respect of fines imposed by criminal mandate in proceedings in cases of misconduct constituting the income of the state budget, excluding fines imposed by the authorities of the Inspectorate of Road Transport-the competent chief of the office treasury.

§ 2. Eligible for the enforcement, by administrative enforcement, of the obligations referred to in art. 2 § 1 point 8 lit. a-f and point 9, there is also a Member State or a third country.

§ 2a. Entitled to a request for execution, by administrative enforcement, of the obligations referred to in Article 2 § 1 point 8 letter g, is the State Labour Inspectorate.

§ 3. In the enforcement proceedings initiated at the request of a Member State or a third country, the provisions governing the rights and obligations of the creditor shall not apply, unless the ratified international agreement to which the Republic of Poland is a party, or provisions of the Act provide otherwise.

§ 4. The Minister responsible for public finance shall determine, by means of a regulation, the duties remaining in the jurisdiction of the tax office entitled to require them to be executed by administrative enforcement and the local jurisdiction of that office. The Head of the IRS, taking into account the need to perform these tasks efficiently.

Article 6. [ Actions to be applied in the event of a waiver of the obligation to perform the obligation] § 1. In the event of a waiver of the obligation, the creditor should take steps to take enforcement measures.

§ 1a. The inactivity of the creditor in taking the action referred to in paragraph 1 shall serve as a complaint to an entity whose legal or factual interest has been infringed as a result of a failure to comply with the obligation and the body concerned by the obligation to comply with the obligation. The decision on the action shall be issued by a higher authority. The decision dismissing the complaint shall be entitled to a complaint.

§ 1b. Before taking up enforcement measures, the creditor may take information in respect of the obligation to voluntarily comply with the obligation to comply with the obligation.

§ 1c. The creditor may depart from an act intended to apply enforcement measures if no 12 months have elapsed from the date of issue of the order to redeem the enforcement proceedings for the reasons referred to in Article 4. 59 (2), issued on a case at the request of that creditor, on the basis of an enforceable instrument covering other claims in cash, unless the assets or the source of income exceeding the amount of expenditure are disclosed. execution.

§ 1d. In the case referred to in § 1c, the creditor before the opening of the tax liability proceedings of a third party calls for the obliged to make a declaration of the property or sources of income, within 7 days from the date of service call. Where no declaration is made as a result of the call or in a declaration, the assets or sources of income exceeding the amount of the enforcement expenditure from which enforcement can be carried out shall not be shown. administrative, the day of withdrawal shall be the date of service of the call. Article Recipe 61 shall apply mutatis mutandis.

§ 2. The Minister responsible for public finance will determine, by means of a regulation:

1) the forms of information activities referred to in § 1b, the cases in which these actions may be taken, and the manner in which they are recorded, with a view to ensuring the effectiveness of those activities;

2. the elements to be included in the call for a declaration and the statement referred to in § 1d, with a view to ensuring the uniform and effective action of the creditors;

(3) the procedure for the conduct of the creditors ' creditors in taking the action referred to in paragraph 1, with a view to ensuring the timeliness and regularity of the transmission of the undertaking concerned by the payment referred to in Article 1 (1). 15 § 1, as well as the enforcement of enforcement requests and executive titles to the enforcement authority.

Article 7. [ Application of enforcement measures] § 1. The enforcement authority shall apply the enforcement measures provided for in the Act.

§ 2. The enforcement authority shall apply the enforcement measures which lead directly to the execution of the obligation and, among several such measures, the least burdensome to the obligated.

§ 3. Enforcement of the enforcement measure shall be inadmissible if the enforceable obligation of a monetary or non-monetary nature has been carried out or has become inexorable.

Article 8. [ Exemptions from administrative enforcement] § 1. They shall not be subject to administrative enforcement:

1) household items, bedlinen, underwear and clothing necessary for the obliged and dependent family members, as well as the clothing necessary for the service or profession;

2) stocks of food and fuel, necessary for the obligated and dependent family members for a period of 30 days;

3) one cow or two goats or three sheep, needed for the feeding of the obligated and dependent family members, together with the supply of feed and litter for the coming harvest;

4) tools and other objects necessary for the work of earnings performed personally by the obliged, excluding the means of transport, and the raw materials necessary for this work for a period of 7 days;

5) the objects necessary for the performance of the service by the obligor or to exercise by him the profession;

6) money in the amount of 760 zł;

7) savings deposits placed in banks on the basis and in the amount specified by the provisions of the Act of 29 August 1997. -Banking law (Dz. U. of 2016 r. items 1988, with late. zm.);

8) the savings of a member of the cash deposited in the cashier in the amount specified by the provisions of the Act of 5 November 2009. with cooperative savings and credit cashions (Dz. U. of 2016 r. items 1910, with late. zm.);

9) personal documents, after one ring of the obliged and his spouse, made of precious metals, orderes and decorations, and objects necessary to the obliged and members of his family to learn or perform religious practices, and Everyday objects which can be sold well below their values and which have a significant value in use for the obligated;

10) the amounts received to cover the official expenses, including travel expenses and trips;

11) the amounts received as scholarships;

12) (repealed)

13) things necessary due to the physical disability of the obliged or members of his family;

14) the amounts received under the compulsory insurance of property;

(15) resources from the grant granted from the State budget for specific purposes and located on an isolated bank account for the operation of the bank subsidy and the funds deriving from the programmes financed by the measures in question in Article 5 par. 1 points 2 and 3 of the Act of 27 August 2009. the public finances, unless the claim is made in connection with the implementation of the project for which the funds were intended;

16. things for churches and other houses of prayer for devotion or for the exercise of other religious practices, or religious worship, if they are either valuables or works of art;

17) (repealed)

18) sums granted to the ruling of the European Court of Human Rights if an enforced claim is entitled to the Treasury.

§ 1a. In the case referred to in paragraph 1, point 15, execution shall also not be subject to the sums already paid and the fixed assets, intangible assets resulting from the implementation of the project for which the funds derived from the programmes are intended to be implemented. with the participation of the measures referred to in Article 5 par. 1 points 2 and 3 of the Act of 27 August 2009. on public finances, for the duration of its sustainability, as indicated in the project's funding agreement.

§ 2. For the objects required by the obliged and the members of his family, within the meaning of point 1 (1), he shall not be considered in particular:

1) Stylish and stylized furniture;

2) televisions to receive the programme in colour, unless it is obliged to show that more than 5 years have elapsed since the year of production of the TV;

3) stereopotanic radioreceivers;

4) devices used for recording or reproducing image or sound;

(5) computers and peripherals, unless they are necessary for the commercial work performed by him personally;

6) the fur of the noble skins;

7. woollen carpets and natural skins;

8) porcelain, ornamental glassware and crystals;

9) cutlery from precious metals;

10) works of art.

Art. 8a. [ Exemptions from executions where the farmer is obliged to carry out the holding] § 1. Where a farmer operator is obliged to carry out an agricultural holding, the following shall also not be executed:

1) one horse with a teal, one cow, two goats, one trik and two sheep, one sow and ten poultry;

2) one heifer or calf in the absence of a cow;

(3) the stocks of feed and bedding for the inventory referred to in points 1 and 2 up to the nearest harvest;

4) one plow, one bron assembly, one cultivator, one head, one seedling, one car, one working sleigh;

(5) the cereals or other earths necessary for the nearest seedlings or the nearest planting in the farm responsible;

6) farm animals during the second half of the period of pregnancy and during the rearing period of the offspring and that offspring during the period: foals up to 5 months, calves up to 4 months, lambs up to 3 months, piglets up to 2 months and collusion up to 5 months;

(7) contracted animals for slaughter if their weight does not correspond to the commercial conditions or the delivery date has not expired or the month of execution has not expired;

(8) one tractor per 25 ha of land area, but not less than one tractor per holding, together with the accompanying equipment necessary for the cultivation, care, harvesting and transport of the earthen land;

9) one electric motor;

10) basic machinery and agricultural tools in the quantity necessary to work on the farm responsible;

11) the basic technical equipment necessary to complete the cycle of a given production technology on a specialist holding;

12) supplies of fuel and spare parts necessary for the normal operation of the tractor and agricultural machinery for the period until the end of the production cycle;

(13) fertilizers and plant protection products in the quantities necessary for the marketing year concerned for the holding of the undertaking;

14. the use of laying hens during the first 6 months of load capacity;

15. the stock of basic fur animals and fur animals for which a cultivation contract has been concluded by the breeder for the supply of hides from these animals;

16. stocks of feed and bedding for the inventory referred to in points 6, 7, 14 and 15, up to the nearest harvest;

(17) stocks of fuel for a period of 6 months;

18. the cultivation advances.

§ 2. In addition, the surplus of the livestock over the quantity referred to in § 1 shall not be subject, if the chief of the tax office, after agreement with the mayor (mayor, president of the city), considers it necessary for the holding of that holding, and the debtor shall undertake to repay the enforceable claim within the time limit or in the instalment specified by the creditor. In the event of failure by the undertaking to pay the debt, further enforcement action shall be taken.

§ 3. In the case referred to in paragraph 2, the quantity of feed that is necessary to keep the livestock covered by the exemption shall not be subject to the execution of such quantities.

§ 4. Livestock shall be excluded from execution, entered in the herd-books or regarded as breeding animals suitable for further breeding if they cannot be sold to a person who demonstrates that he has an agricultural holding in which they exist. conditions for further breeding.

§ 5. A monetary claim in respect of a farmer in respect of a cultivation contract may be claimed to be enforceable at a rate of 25% of the amount receivable for the goods delivered, without taking account of any withholding loans and the advance of the contracts.

§ 6. The provisions of § 5 shall apply mutatis mutandis to benefits in kind for a farmer in respect of a contract contract.

Article 9. [ Enforcement of remuneration from employment] § 1. The remuneration of the employment relationship is subject to execution within the scope specified in the provisions of the Labour Code.

§ 1 1 Article 1 shall apply mutatis mutandis to unemployment benefits, activation allowances, scholarships and training allowances paid on the basis of the employment promotion and labour market institutions.

§ 2. The provision of Article 1 (1) shall apply mutatis mutandis to the duties of members of agricultural production cooperatives and members of their families in respect of work in cooperative societies and of all recurrent benefits which are intended to ensure the maintenance of the maintenance.

§ 3. The provisions of paragraph 1 shall not apply to the claims of members of agricultural production cooperatives in respect of the participation in the revenues of the cooperatives in respect of their contribution to the cooperative's contributions.

§ 4. The revenue referred to in paragraphs 1 and 2 shall be calculated together with all the allowances and the value of the benefits in kind, but after deduction of the taxes due on the said revenue.

Article 10. [ Exemptions from executions] § 1. The cash benefits provided for in the provisions on the retirement provision are subject to enforcement within the limits specified in those provisions.

§ 2. The provisions of § 1 shall apply mutatis mutandis to pensions received from abroad, calculated by the debtor of the claim for gold at the rate of the bank from the date of payment to the enforcement authority of the claimed sums.

§ 3. For the purposes of Article 2 (1) of the General Court, the Court of First instance shall, in accordance with the provisions laid down in Article 2 (2) of the European Community, provide for the application of the conditions laid down in Article 2 (1) (a) of Regulation (1) (d) of the European Community and of the execution of cash benefits from social security insurance in case of sickness and maternity, the provisions on enforcement from the benefits provided for in the legislation are applied o the pension provision of workers and their families [ 1] .

§ 4. No maintenance benefit is executed, cash benefits paid in the event of ineffectiveness of maintenance of alimony, family benefits, family allowances, nursing, childbirth, orphans complete, allowances for guardians, benefits from social assistance, educational provision and a one-off benefit referred to in art. 10 of the Act of 4 November 2016. with the support of pregnant women and families "For life" (Dz. U. Entry 1860).

§ 5. They shall not be subject to the enforcement of the benefit, allowances and other amounts referred to in Article 4. 31 par. 1, art. 80 par. 1 and 1a, art. 81, art. 83 (1) 1 and 4, art. 84 points 2 and 3 and art. 140 par. 1 point 1 of the Act of 9 June 2011. to support family and foster care system (Dz. U. of 2017 items 697), as well as financial resources for the maintenance of housing units in a multi-family building or a single-family house, referred to in art. 83 (1) 2 and Art. 84 point 1 of the Act of 9 June 2011. in support of the foster family and system of foster care, in the part entitled to the foster family or family home of the child's children and persons who have reached the age of age in the foster care of the child.

Article 11. (repealed)

Article 12. [ Executions procedure] Where, as a result of the confluence of administrative executions and judicial executions, the administrative enforcement authority conducts both executions, the provisions of Article 1 8-10 shall also apply to receivables subject to judicial enforcement, unless the limits of execution are reduced in the provisions of the Code of Civil Procedure for the execution of the execution of the execution.

Article 13. [ Exemptions from executions] § 1. The enforcement authority shall, at the request of the debtor and on the grounds of its important interest, exempt, for a period of time marked or unmarked, the execution in whole or in part of the specified elements of the property of the person concerned.

§ 2. In order to waiver the execution of the assets of the debtor, the debtor shall be obliged to have the complaint.

Article 14. [ Exemptions from executions of persons enjoying the privileges and immunities of diplomats] § 1. Against persons who enjoy the privileges and immunities of diplomacy and within the scope provided by the laws, agreements or universally established international customs are not subject to the case law of the Polish authorities, there can be no execution of execution administrative, unless it is a matter in which those persons are subject to the case law of the Polish administrative authorities.

§ 2. Against the persons listed in § 1, which are subject to the case law of the Polish authorities as a result of the renunciation of their privilege or immunity by the State of dispatch or the relevant international organization, the execution may be carried out administrative only where there is a clear waiver of privilege or immunity in relation to administrative enforcement.

§ 3. However, where in the cases referred to in § 2 the conduct of enforcement is permitted, the execution of property intended for official use shall not be inadmissible, nor shall enforcement measures be applied in respect of the person liable.

§ 4. In the event of doubt as to the application of the provisions of paragraphs 1 to 3, the enforcement authority shall request the Minister responsible for foreign affairs, who shall decide, by order, whether or not he shall enjoy the immunities and privileges referred to in paragraph 1.

Article 15. [ Initiation of execution after receipt of written reminder] § 1. Administrative enforcement may be initiated if the creditor, after the expiry of the time limit for execution by the obligated person, has sent him a written reminder, including a call for an obligation to make a risk to the road enforcement proceedings, unless otherwise provided for in specific provisions. The enforcement proceedings may only be initiated seven days after the date of service of such a reminder.

§ 2. The costs of a reminder shall be charged to the debtor and, subject to § 3, shall be levied in favour of the creditor. The obligation to pay the costs of the payment by the obligated shall arise as soon as the reminder is served. These costs shall be subject to recovery in accordance with the procedure laid down for enforcement costs.

§ 3. If the creditor is the enforcement authority at the same time, the costs of a reminder shall be charged to the creditor's organisational cell, the task of which shall be carried out by the enforcement.

§ 3a. The provisions of paragraphs 1 to 3 shall not apply to the execution of the monetary claims of a Member State or of a third country as referred to in Article 3. 2 of the Act on Mutual Assistance.

§ 3b. The provisions of paragraphs 1 to 3 shall not apply to the execution of the monetary claims referred to in Article 3. 2 § 1 point 8 lit. g.

§ 4. The Minister responsible for public finance, in agreement with the Minister responsible for communication, shall determine, by way of regulation, the amount of the costs of the reminder. The amount of the costs of the reminder shall not exceed four times the costs associated with the delivery of the admonition as a registered consignment.

§ 5. The Minister responsible for public finance shall determine, by means of a regulation, other than those referred to in paragraph 3a, the pecunities of which the execution of which may be initiated without prior notification of the reminder, in order to serve the purpose of service of a reminder. and the need to ensure the effectiveness of the creditor's task in order to apply enforcement measures.

Article 16. [ Punishment] The application of the enforcement measure in enforcement proceedings shall not precluded the execution of a penalty in criminal proceedings, in cases of misconduct or disciplinary action for failure to comply with the obligation.

Article 17. [ The complaint against the provisions of the enforcement authority] § 1. Save as otherwise provided for in this Act, the decision and the position taken by the enforcement authority or creditor in cases relating to enforcement proceedings shall be in the form of a provision. It shall serve as a complaint if this Act or the Code of Administrative Conduct provides such a complaint. The complaint shall be lodged with the appeal body through the authority which issued the contested decision within seven days of the date of service or the notification of the order.

§ 1a. Save as otherwise provided for in the provisions referred to in Article 4, the provisions referred to in Article 1 shall not apply to the provisions referred to in Article 4. Article 34 (2), issued by creditors for which a higher authority is a minister, shall apply mutatis mutandis. 127 § 3 of the Code of Administrative Procedure, except that the time limit for lodging a complaint shall be 7 days from the date of service of the order.

§ 1b. For complaints to be made in the first instance by the supervisory authorities within the meaning of the provisions of Article 4 (1) of the Treaty on the European Union 23 or the Head of the National Treasury Administration shall apply mutatis mutandis. 127 § 3 of the Code of Administrative Procedure, except that the time limit for lodging a complaint shall be 7 days from the date of service or announcement of the order.

§ 2. The lodging of a complaint shall not withhold the enforcement proceedings. The enforcement authority or review body may, however, in justified cases, suspend the enforcement proceedings until the complaint has been considered.

§ 3. The competent authority for the annulment of the order shall be:

1) a higher level body;

2) the director of the chamber of the treasury administration or the self-governing body of appeal, if the order has been issued by that body;

3) Head of the National Tax Administration, if the order was issued by the Director of the Chamber of Treasury Administration, with the fact that in this case the proceedings can only be initiated from office.

Art. 17a. [ Reimbursement] Where an application is made that the competent authority of a Member State or a third country is a competent authority, application shall be made to the appellant's application, together with the statement that the subject matter to which the application is subject should be to apply to the competent authority of the Member State or third country, in accordance with the rules in force in that State. The application shall be repaid in the form of an order for which the complaint is intended.

Article 17b. [ Authorisation] The competent authority of the territorial self-government entity may authorise the manager of a non-legal personality to exercise the rights and obligations of the creditor in his or her name as regards the legal personality of that local government unit. At the request of the manager, the authorisation may also be granted to an employee of that undertaking.

Article 18. [ Application of provisions of the Code of Administrative Procedure] If the provisions of this Act do not provide otherwise, the provisions of the Code of Administrative Procedure shall apply in enforcement proceedings.

Chapter 2

Enforcement authorities

Article 19. [ Types of enforcement authorities] § 1. The Head of the Tax Office shall be the enforcement authority entitled to apply all enforcement agents in the execution of administrative cash receivables and to secure such receivables in the mode and under the rules laid down in Chapter IV, subject to § 2-8.

§ 2. The competent authority of the municipality with the status of the city, listed in the separate regulations and the communes of the district of Warsaw [ 2] is an enforcement authority entitled to apply all enforcement measures, except for the execution of property, in the execution of an administrative charge, for which the competent authority is competent to determine or determine and download.

§ 2a. The enforcement authority referred to in § 2 may authorise the manager of a non-legal legal personality of the municipality to act on his behalf as an enforcement authority. At the request of the manager, the authorisation may also be granted to an employee of that undertaking.

§ 3. The President of the ruling body in cases of violation of the discipline of public finances in the first instance is the enforcement authority entitled to apply the execution of the remuneration for the work punished, in the execution of administrative receivables cash penalty payments and the costs of the proceedings decided on these matters.

§ 4. The director of the branch of the Social Insurance Institution appointed by the Minister responsible for public finance is the enforcement authority entitled to apply the enforcement of the remuneration for the work, from social security benefits, of the pension social, cash-receivables and bank accounts, administrative execution of monetary claims on social security contributions and receivables from contributions and unduly collected insurance benefits social or other benefits paid by the Insurance Institution Social, which cannot be deducted from current benefits.

§ 4a. The Minister responsible for public finances in agreement with the Minister responsible for social security shall determine, by means of a regulation, the seat and property, and the local directors of the branches of the Social Insurance Institution. designated to act as enforcement authorities, taking into account the organisational structure of the Social Insurance Institution and the availability of a ICT system serving administrative enforcement.

§ 5. (repealed)

§ 6. (repealed)

§ 7. The Director of the Regional Branch of the Military Property Agency is the enforcement authority entitled to apply the execution of the remuneration for the work or from the benefits of the pension and social security supplies, in administrative enforcement cash claims on charges for the use of premises and indirect charges and compensation from soldiers and persons engaged in dwellings located at the disposal of the Military Property Agency.

§ 8. In addition, the enforcement authority in the administrative execution of monetary claims may be another body in the scope of a specific set of laws.

Article 20. [ Administrative enforcement of non-monetary duties] § 1. The enforcement authority for the execution of administrative duties of a non-monetary nature shall be:

1) wojewoda;

2) the competent authority of the local government body in terms of its own tasks, commissioned tasks and tasks in the scope of government administration and the obligations arising from the decisions and provisions of public administration issued by the self-government organizational units;

3) the head of the voivodship service, inspection or guard in relation to the obligations arising from the decisions and provisions of his or her own or his/her own names;

4) the district manager of the service, inspection or guard in relation to the obligations arising from the issued within the scope of its properties of decisions and provisions.

§ 2. In addition, in cases covered by specific provisions as the enforcement authority for the execution of administrative duties of a non-monetary nature, each authority of the Police, the Internal Security Agency, the Intelligence Agency or the Guard shall act. Border, General Inspector of Personal Data Protection, the authority of the State Labour Inspectorate issuing the decision in the first instance, the fire department directing the rescue operation, as well as other bodies set up for the protection of calm, security, order, public health or social property.

§ 3. Enforcement authority in the scope of administrative enforcement of non-monetary duties resulting from government administration decisions issued by state-owned enterprises and other state organisational units, cooperatives, and also through associations, professional and local government organisations and other social organisations is water-water.

Article 21. (repealed)

Article 22. [ Property of local enforcement authority] § 1. The property of the local enforcement authority in the execution of the cash receivables from the property shall be determined according to the location of its location. However, if the property is situated in the jurisdiction of two or more bodies, the enforcement shall be carried out by the authority on whose territory the most part of the property is located and, if the property cannot be determined in that way, the execution of the property is carried out by the authority designated by the Minister responsible for public finance.

§ 2. The property of the local enforcement body in the execution of monetary claims of property rights or movables shall be determined by the place of residence or seat of the obliged, subject to § 2a-3a.

§ 2a. If he is obliged to reside or be established in a Member State or a third country, the enforcement authority, in the execution of monetary claims of property rights or of movable property, shall be the same authority as the creditor. Where the creditor is not the enforcement authority at the same time, the jurisdiction of the enforcement authority shall be determined in accordance with the seat of the creditor.

§ 3. If a property, known prior to the initiation of enforcement, is not in the territory of an enforcement body established in accordance with § 2 or 2a, the jurisdiction of the enforcement authority shall be determined by the place of enforcement of the enforcement authority. the location of the assets.

§ 3a. If it is not possible to determine the enforcement authority in accordance with § 2 to 3, the jurisdiction of that authority shall be determined by the seat or place of residence of the debtor, who shall be subject to the property rights of the debtor.

§ 4. The property of the local enforcement authority in the execution of non-monetary duties shall be determined in accordance with the place of residence or the seat of the obliged, and in the absence of residence or place of establishment in the country, by the place of his stay, subject to § 5.

§ 5. The property of the local enforcement authority in the execution of a non-monetary obligation shall be determined:

1) in cases of taking away things or emptying buildings and premises-according to the place of performance of duty;

2) in cases concerning real estate and construction works-according to the location of this property or construction object, with that if the property or the construction object are located in the property area of two or more bodies -execution is carried out by the authority in which the majority of the property or the building object is located, and if the property cannot be determined in the above way, the execution of the property shall be carried out by the authority designated by the authority referred to in the art. 23 § 1;

(3) in matters relating to the pursuit of economic activity, where the place of establishment of the activity is located outside the place of residence or the place of residence of the obliged-according to the permanent place of establishment of the business.

Article 23. [ Supervision of administrative enforcement] § 1. The supervision of administrative enforcement shall be carried out by the authorities of a higher degree in relation to the authorities competent to carry out the enforcement of that execution.

§ 2. In the absence of a higher level body to the enforcement authorities referred to in art. 19, supervision of the execution of monetary claims shall be exercised by the competent local director of the treasury administration, subject to § 3.

§ 3. In relation to enforcement authorities being the bodies of local government, the supervision of the execution of monetary claims shall be exercised by the local authorities of the Boards of Appeal.

§ 3a. (repealed)

§ 4. The supervising authorities shall at the same time:

1) the review bodies for the provisions issued by supervised enforcement bodies;

2) bodies exercising control of compliance in the course of enforcement operations of the provisions of the Act by the creditors and supervised enforcement bodies.

§ 5. (repealed)

§ 6. The supervising authorities may, in duly justified cases, withhold from office, for a limited period of time, enforcement or enforcement proceedings carried out by a supervised authority.

§ 7. (repealed)

§ 8. The decision to suspend enforcement or to suspend the enforcement proceedings shall serve the purpose of a complaint to a creditor who is not a enforcement authority at the same time.

Article 24. (repealed)

Article 25. [ Superior supervision and control] § 1. The Minister responsible for public finances supervising and supervising the enforcement actions of the provisions of the Act by the creditors and enforcement authorities in the execution of monetary claims.

§ 2. The competent ministers, central government administration bodies and other central public administration bodies, as well as the authorities supervising the units of local government, carry out an audit of compliance with the activities in the course of the proceedings. enforcement of the provisions of the Act-by creditors and enforcement authorities in the execution of administrative obligations of a non-monetary nature.

Chapter 3

Rules for the enforcement of enforcement

Article 26. [ Initiation of administrative executions] § 1. The enforcement authority shall initiate an administrative execution at the request of the creditor and on the basis of the enforceable title drawn up by the creditor, drawn up in accordance with the prescribed formula.

§ 1a. A uniform executive title and a foreign executive title shall also be considered to be an enforceable title.

§ 1b. The provisions of paragraphs 2 to 4 and Article 6 shall not apply to the uniform implementing title and to the foreign executive title. 27, art. 27a, art. 28b and art. 29.

§ 1c. Enforcement requests and titles may be transmitted to the enforcement authority using a computerised system or by means of electronic means.

§ 1d. In the case of an enforceable title received by an enforcement authority using a computerised system, or by electronic means, a printout of the instrument shall be made. The printout shall indicate the conformity of the data contained in the title of the executive title with the content of the instrument obtained using the computerised system, or by means of electronic communication with the date indicated. make the printout and the name, surname, business position and signature of the person making the confirmation, acting under the authority of the enforcement authority.

§ 2. The model referred to in paragraph 1 shall, by way of regulation, determine the Minister responsible for public finance. This model shall contain the content referred to in Article 4. 27, and also enables electronic processing of the data contained in the executive title.

§ 3. The obligation to issue an enforceable title according to the model referred to in paragraph 1 shall also be the responsibility of the creditor whose monetary claim is based on the decision of the court which is provided with the enforceability clause.

§ 4. If the creditor is the enforcement authority at the same time, he shall proceed from office to enforcement on the basis of the enforceable title drawn up by him.

§ 5. The initiation of administrative executions shall take place as soon as:

1. service of the required write-off of the executive title or

2. service to the debtor of the claimed claim of the claim of a claim or other property right, if that service has been effected before service of the required write-off of the enforcing title.

§ 5a. If he is obliged to have his place of residence in a Member State, in the cases referred to in § 5, a copy of the instrument may be served in the form of an electronic copy of the document, instead of the write-off of the enforcing title.

§ 5b. In the case of executive titles received by an enforcement authority using a computerised system or by means of electronic communication, service of the exercise of the exercise of the executive title referred to in paragraph 1d shall be deemed to have been effected by the enforcement authority. the write-down of the instrument.

§ 6. In the case of conversion of a security class to an enforcement activity, a copy of the enforceable title shall be served.

Art. 26a. (repealed)

Art. 26b. [ Discription of the Executive Title] § 1. A copy of the executive title drawn up by the creditor shall include the words 'write-down of the instrument'.

§ 2. A copy of the executive title drawn up by the enforcement authority shall include the endorsement 'copy in accordance with the original', the date of preparation, the name and the signature of the worker who made the copy.

Art. 26c. [ Further Executive Title] § 1. Where there is a need for more than one enforcement authority to carry out executions or to secure a pecuniary debt, including a forced mortgage, the creditor shall issue a further enforceable title.

§ 2. Further enforceable title beyond the requirements referred to in art. 27, it also contains the serial number and the indication of the purpose for which it was issued.

§ 3. After the issuance of the further enforceable title, the creditor shall request the enforcement authority to grant that title to the enforceable title of the continuation of the enforceable title.

§ 4. The obligation shall not be served on the write-off of the further implementing title.

Art. 26d. [ Considerations for reissuing the executive title] § 1. In the event of the loss of the enforceable title, after the initiation of the administrative execution, the creditor shall reissue the enforceable title after the prior release of the decision on the loss of the original execution title

§ 2. On the reissued executive title, the creditor shall annotate his release and mark the decision on the loss of the original title.

§ 3. Upon reissuing the enforceable title, the creditor shall request the enforcement authority to give that title a clause to refer the enforceable title to the enforcement.

§ 4. The rewrite of the implementing title shall not be effected by the obliged body.

Article 27. [ Runtime title content] § 1. The executive title shall contain:

1) the designation of the creditor;

(1a) the designation of the authority or bodies referred to in Article 17 para. 1 point 1 lit. d of the Act of 10 June 2016. o the posting of workers in the framework of the provision of services (Dz. U. Entry 868);

2) an indication of the name or company of the obliged and its address, as well as the tax identification number (NIP) or the number of the General Electronic System of the Records of Population (PESEL), if the required number has such a number;

(3) the content of the obligation to be executed, the legal basis of that obligation and the statement that the obligation is due and, in the case of the execution of the monetary claim, the determination of its amount, the period from which the interest accruing from the title is calculated failure to pay due on time, and the nature and rate of such interest;

4) an indication of the security of the monetary claim by compulsory mortgage or by the establishment of a treasury or registered pledge or a pledge not disclosed in any register, with an indication of the time limits for the creation of such securities;

5) an indication of the legal basis of the priority of the payment of the monetary claim, if the claim is exercised by that right and the right is not due to the security of the monetary claim;

6) an indication of the legal basis for conducting administrative executions;

7) the date of issue of the title, signature, first name and surname and official position of the person authorized to act on behalf of the creditor;

8) instructing the obliged not to notify the enforcement authority of the change of place of stay;

9) instructing the person liable for him within 7 days of the right to report to the enforcement authority the allegations on the conduct of enforcement proceedings;

10) a clause of enforcement authority to refer the title to administrative enforcement;

11) an indication of the enforcement measures applied in the execution of the monetary claims;

12) the date of service of the reminder, and if service was not required, the legal basis for the absence of this obligation;

13) the date of service of the obliged notice of the application for enforcement of the administrative penalty or the administrative fine referred to in art. 18 (1) 1 of the Act referred to in point 1a;

14) the date on which the execution of the monetary claim referred to in art may be carried out. 2 § 1 point 8 lit. g.

(2) If the instrument permitting the claim of a company which does not have legal personality, the name and address of the members and the addresses of the members shall also be provided in the executive title.

§ 3. (repealed)

§ 4. The instrument permitting enforcement to be transmitted to the enforcement authority by means of a computerised system or by means of electronic communication shall contain a qualified electronic signature.

Article 27a. [ List of cash receivables] § 1. The executive title shall show monetary charges after rounding up to full dozens of groszy.

§ 2. The provision of § 1 shall also apply to the interest on unpaid interest in the period of monetary claim and enforcement costs.

§ 3. Rounding shall be made in such a way that the amounts of:

1) less than 5 groszy omits;

2) 5 and more bulkheads shall be increased to the full dozens of groszy.

§ 4. The rounding-off, referred to in paragraphs 1 and 2, shall apply in each case of partial execution of an enforceable monetary claim, a percentage not paid in time, and the cost of enforcement.

§ 5. The differences arising in the final settlement of the amounts obtained from the execution, resulting from the rounding, shall be treated as either due or remitted by law.

Article 27b. (repealed)

Article 27c. [ Withdrawal of the executive title for spouses] If the execution is to be carried out both from the property of the joint committed and his spouse, as well as from their personal estates, the executive title shall be issued for both spouses.

Article 28. [ Indication of enforcement measure in the request for execution of execution] In an application for the initiation of administrative enforcement, the creditor may indicate the enforcement measure. The creditor should indicate the enforcement measure when the application concerns the execution of an obligation of a non-monetary nature.

Article 28a. [ Transition of an obligation covered by the implementing title to the legal successor of the obligated] In the event of the transition of an obligation covered by the executive title to the legal successor of the obliged, the enforcement proceedings shall be continued and the enforcement activities carried out shall remain in force. However, the application of further enforcement measures may take place after the creditor has issued a new enforceable title and sent it to the enforcement authority, together with an official document showing the transition of the obligation to the successor legal.

Article 28b. [ Change runtime title] § 1. If a decision is issued in the course of enforcement proceedings, a decision or other decision determining or fixing a different amount of monetary claim than the enforceable title, or a correction of the document referred to in the art. 3a § 1, which results in an increase in the amount of the monetary claim, the creditor shall draw up a revised implementing title without delay.

§ 1a. If, in the course of the enforcement proceedings, the monetary claim referred to in Article 2 § 1 point 8 letter g, the authority of the Member State shall issue a decision or other decision fixing a different amount of duty than the one covered by the implementing title, the creditor shall immediately draw up the amended implementing title.

§ 2. If a correction of the document referred to in Article is made. 3a § 1, which reduces the amount of the monetary claim, the enforcement authority continues the enforcement proceedings, with the enforcement actions limited to the amount remaining to be enforceable.

Article 28c. [ Validity of enforcement actions in case of referral to the enforcement authority of the amended implementing title] In the case of referral to the enforcement authority of the amended implementing title, as amended by the uniform implementing title or the changed foreign executive title, the enforcement activities carried out shall remain in force and have been initiated in advance. the administrative execution shall be continued by the execution of enforcement measures and the application of subsequent enforcement measures.

Article 29. [ Examination of admissibility of administrative executions] § 1. The enforcement authority shall, on the other hand, examine the admissibility of administrative executions, but shall not be entitled to examine the validity and the requirement of an obligation covered by the implementing title.

§ 2. The enforcement authority shall not proceed to execution and shall notify the creditor of the reasons for not joining the enforcement if:

1) the obligation to which the enforceable title applies shall not be subject to administrative enforcement;

2. the enforcement authority shall be entitled not to receive an amount in excess of the enforcement expenditure;

3) the executive title does not meet the requirements laid down in art. 27 § 1 and 2.

§ 2a. At the request of a creditor not at the same time an enforcement authority, filed within 14 days from the date of service of the notification of the reasons for not joining the enforcement, the enforcement authority shall issue a decision of not joining the enforcement or proceed with execution. The order of non-accession to the enforcement of the creditor shall be entitled to a complaint.

§ 3. (repealed)

Article 29a. [ Occurrence of the extent and manner of coverage of enforcement expenses incurred in the context of the granting of assistance under the Mutual Assistance Act] § 1. If the recovery of money at the request of a Member State or of a third country creates specific problems, it results in significantly high enforcement expenditure, or involves the fight against an organised group or association. for the commission of a criminal offence, the enforcement authority may request a central liaison office to agree with the Member State or the third country of the scope and the manner in which the expenditure of enforcement arising or likely to be incurred is covered the provision of assistance under the Mutual Assistance Act, At the same time:

1) a detailed summary of enforcement expenditure;

2) the bank account number of the enforcement body to which the amount of expenditure is to be transferred.

§ 2. At the time of the agreement referred to in § 1, the enforcement authority may not take enforcement action.

Article 30. [ Application of other means of enforcement] The enforcement authority in the execution of a non-monetary obligation may apply a different enforcement measure than that indicated in the application if it is less burdensome to the obligor, and shall lead directly to the enforcement of the obligation. The enforcement authority shall notify the non-enforcement authority which is not at the same time the enforcement authority.

Article 31. [ Request for execution of enforcement activities to the prop.] § 1. The enforcement authority may instruct the prop authority to carry out enforcement activities in respect of the elements of the property which are subject to the operation of that body. The enforcement authority ordering the enforcement of enforcement actions shall draw up a copy of the enforceable title, marking the purpose to which it is intended, and its order number, and shall specify the amount of the order.

§ 1a. The prop body shall exercise the rights and obligations of the enforcement authority in the scope of the ordered enforcement activities.

§ 2. The enforcer shall be obliged, before the execution of the enforcement activity, to prove to be the subject of the execution of the enforcement authority or a service card, authorizing the execution of enforcement activities.

Article 32. [ Delivery of a write-down of the executive title] The enforcement authority or the enforcer, by joining the enforcement action, shall serve a copy of the enforceable title, provided that it has not been notified beforehand.

Article 32a. [ Notice of Initiation on the existence or amount of the monetary claim received] § 1. If the existence or the amount of the monetary claim has been initiated, the creditor shall inform the enforcement authority, indicating the extent to which the money being enforced has not been challenged.

§ 2. The notification referred to in § 1 shall result in the suspension of the enforcement proceedings in the part concerning the subject matter of the dispute until the final termination of the proceedings, unless the creditor is requested to proceed with a reasoned request for further conduct enforcement proceedings or the taking of a suspended enforcement procedure.

§ 3. During the period of suspension of enforcement referred to in paragraph 2, the enforcement authority may, at the request of the creditor or of its own motion, make a security on the basis of the enforceable title on the basis of the opening of the procedure.

§ 3a. As regards the monetary claims referred to in Article 2 § 1 point 8 letter g, provision § 3 does not apply.

§ 4. The provisions of paragraphs 1 to 3 shall not apply to enforcement proceedings initiated on the basis of an enforceable title drawn up on the basis of a non-final decision which has been granted immediate enforceability.

Article 32b. [ Application for precautionary measures to be taken against the contested part of the monetary claim] § 1. In the cases referred to in Article 32a § 1 where, in the course of enforcement proceedings, a request for recovery of a monetary claim to a Member State or a third country is requested, the enforcement authority shall inform the State of the circumstances referred to in Article 1. 32a § 1, indicating the extent to which the payment of the money covered by the application was not contested.

§ 2. The enforcement body may request, ex officio or at the request of the creditor, to take safeguard measures to the contested part of the monetary claim on the basis of the rules laid down in the mutual assistance law or to a reasoned request for further recovery of these claims.

Article 32c. [ Suspension of enforcement proceedings] § 1. Where a mutual agreement procedure is initiated and the outcome of that procedure is likely to affect the enforcement of the obligation which is the subject of a request by a Member State or a third country to recover the sums of money referred to in Article 2 § 1 point 8 lit. a-f and point 9, the enforcement proceedings shall be suspended pending the completion of the mutual agreement procedure, unless there is a need for the immediate enforcement of these claims in connection with fraud or insolvency.

§ 2. During the period of suspension of enforcement proceedings in the case referred to in § 1, the enforcement authority may ex officio or at the request of the creditor make the security of the monetary duties referred to in art. 2 § 1 point 8 lit. a-f and point 9.

Article 33. [ Grounds for allegation of administrative enforcement] § 1. The allegation of carrying out administrative enforcement may be based on:

(1) the execution or remission, in whole or in part, of the obligation, statute of limitations, expiry or non-existence of an obligation;

2) postponement of the deadline for the performance of the obligation or the absence of the requirement of obligation for another reason, the distribution of the payment of the monetary claim on instalments

3) determination of the enforceable obligation not in accordance with the content of the obligation arising from the decision referred to in art. 3 and 4;

4) error as to the person obliged;

(5) non-enforceability of an obligation of a non-monetary nature;

6) the inadmissibility of administrative executions or of the enforcement measure applied;

(7) the absence of prior notification to the person responsible for the reminder referred to in Article 4 (1) of the EC 15 § 1;

(8) the application of an overly burdensome enforcement measure;

9) carrying out executions by the wrong enforcement authority;

10) failure to comply with the implementing title of the requirements laid down in Art. 27, and in a foreign executive title, the requirements laid down in art. 102 Act on mutual assistance.

§ 2. In the execution of the monetary receivables referred to in:

1. 2 § 1 point 8 lit. a-f-the charges referred to in Paragraph 1 (6), (8) and (9) are entitled;

2. Article 2 § 1 point 8 lit. g and point 9-the charges referred to in paragraph 1 (6) and (8) to (10) are entitled.

Article 34. [ The complaint to the order on the charges] § 1. Allegations made under art. 33 § 1 points 1 to 7, 9 and 10, and in the execution of non-monetary duties, also on the basis of the Article 33 § 1 point 8, the enforcement authority shall consider after obtaining the position of the creditor in respect of the reported charges, including that on the grounds of the allegations referred to in art. 33 § 1 points 1-5 and 7, the position of the creditor is binding on the enforcement authority. In the case of the execution of the monetary claims referred to in Article 2 § 1 point 8 lit. a-f and point 9, the position of the creditor is not required.

§ 1a. Where the charge is or has been subject to consideration in a separate administrative, tax or judicial procedure, or is required to contest, in whole or in part, the requirement of a monetary claim on account of its amount, or the creditor shall, in the judgment in respect of which the remedies are entitled, give a decision on the inadmissibility of the plea in question.

§ 2. The order on the position of the creditor shall be entitled to a complaint.

§ 3. (repealed)

§ 4. The enforcement authority shall, after having received the final decision on the position of the creditor or the decision on the inadmissibility of the plea in question, issue an order on the charges notified and, where the pleas are justified, to redeeme the applicant enforcement proceedings or the application of a less burdensome enforcement measure.

§ 5. The order on the charges notified serves the debtor and the creditor who is not at the same time a enforcement authority.

Article 35. [ Notification of the plea on the conduct of administrative executions] § 1. Notification by the pledged allegation of carrying out administrative enforcement on the basis of art. 33 § 1 paragraphs 1 to 7, 9 and 10 suspends the enforcement proceedings pending the final decision on the notified plea, unless the claimant has received a reasoned request for a suspended procedure after receiving the plea enforcement.

§ 2. During the period of suspension of enforcement proceedings, the enforcement authority may, on the basis of the enforceable title, make the security at the request of the creditor or ex official

§ 2a. As regards the monetary claims referred to in Article 2 § 1 point 8 letter g, provision § 2 does not apply.

§ 3. Where assistance has been requested in the course of enforcement proceedings, a Member State or a third country shall apply for recovery of the sums of money referred to in Article 3. 2 § 1 point 8 lit. a-f and point 9, the enforcement authority shall inform that country of the circumstances referred to in paragraph 1.

§ 4. In the case referred to in paragraph 3, the enforcement authority may, ex officio or at the request of the creditor, apply for precautionary measures to be taken in accordance with the rules laid down in the Act on Mutual Assistance or with a reasoned request of further recovery of these claims.

Article 35a. [ Challenging claims by means of action] If, on account of the nature of the claim to be enforced, it is permissible to contest the existence or the amount of that claim by means of an action and must bring such an action to the court, the creditor shall, after receiving the action, notify the authority of that authority. enforcement, requesting the suspension of enforcement proceedings pending the final judgment of the case by the court.

Article 36. [ Request for information and explanations] § 1. To the extent necessary to initiate or conduct enforcement proceedings and to grant assistance under the Mutual Assistance Act, the enforcement authority or the creditor referred to in Article 5, may request information and explanations from the participants, as well as request information to public administration bodies and the organizational units subordinate to them or subordinated, as well as other entities.

§ 1a. The information and explanations referred to in paragraph 1 shall be granted free of charge by the participants in the enforcement proceedings and by the public authorities and bodies subordinate to them or under the supervision of the public authorities.

§ 1b. The provision of information by the authorities and bodies referred to in § 1a and the debtors of the claimed claim shall be without prejudice to the obligation of secrecy laid down in the separate provisions.

§ 1c. Banks shall, at the request of the enforcement authority or the central liaison office, be required to provide information on the subject or entity referred to in Article 4. 3 point 8 of the Act on Mutual Assistance, in the scope of:

1) held bank accounts or held proxies for the disposal of bank accounts, the number of these accounts or proxies, the turnover and the states of those accounts, with a statement of the proceeds, the burden of the accounts and their titles, and accordingly their broadcasters and recipients;

2) held cash accounts, securities accounts or held proxies to dispose of such accounts, the number of these accounts, and the turnover and the states of those accounts;

3) concluded credit agreements or loan agreements, with an indication of the amount of the liabilities arising from those loans, the purposes for which they are granted, and the way of securing their repayment, as well as deposit agreements and deposit box sharing agreements safes;

4) acquired through the banks of Treasury shares or Treasury bonds, as well as trading of these securities;

(5) the turnover by the banks of certificates of deposit or other securities issued by banks.

§ 1d. The provision of § 1c shall apply mutatis mutandis to the cooperative savings banks and securities accounts or other accounts where financial instruments are recorded, and cash accounts.

§ 2. From the execution of the request referred to in § 1 may be waived to the extent that, according to the provisions of the Code of Administrative Procedure, you may refuse to testify as a witness or answer to a question asked.

§ 3. The obliged, against whom enforcement proceedings are initiated, shall be obliged to notify, within seven days, the enforcement authority of any change in the place of his/her stay lasting more than one month. The obligation to do so and the consequences of his failure to do so shall be instructed to do so by the service of the enforceability.

Article 37. (repealed)

Article 37a. (repealed)

Article 38. [ Requesting an outage from execution] § 1. Who, without being obliged, shall claim the right to a property or property right from which administrative enforcement is carried out, may request the enforcement authority, within fourteen days from the date of obtaining the enforcement of the enforcement activity. to this or that right-with a demand for their exclusion from execution, by presenting or citing evidence in support of their request.

§ 2. The enforcement body shall recognize the request and issue a decision on the exemption within fourteen days from the date of submission of the request. This period may be extended for a further period of fourteen days when it is not possible to examine the evidence within that time limit.

§ 3. Pending the issuance of the exemption provision, the enforcement authority shall refrain from further enforcement actions in relation to the property or property rights which have been requested to be excluded; however, the enforcement activities carried out shall remain in force.

§ 4. The provisions of paragraphs 1 to 3 shall apply mutatis mutandis in the case of claims of claims to property or property rights seized for the purpose of security.

Article 39. [ A decision to exclude a non-monetary obligation in the execution of an obligation] Where, in the execution of a non-monetary obligation or a property right which has been requested to be exempted from the execution of a measure, the enforcement measure has also been designated by the creditor, the enforcement authority shall be served by the enforcement authority of the creditor. The That provision shall be entitled to a complaint by the creditor. Until such time as the complaint is resolved, the enforcement activities shall remain in force.

Article 40. [ The complaint to the order of enforcement] § 1. The decision of the enforcement authority on refusal of exemption from the execution of goods or property rights shall be entitled to a complaint against the person referred to in Article 4. 38 § 1.

§ 2. At the end of the decision on refusal of the exclusion of goods or property rights, there is no complaint to the administrative court. The person whose request for the exclusion of goods or rights has not been taken into consideration shall, however, have the right to request the exemption from the security or administrative enforcement in accordance with the provisions of the Code of Civil Procedure. The person shall, at the same time, refer to the enforcement authority a copy of the application for exemption.

Article 41. [ Prohibition of sale of goods covered by the exemption request] § 1. Until the final settlement of the request for exemption from the execution of goods or property rights and within 14 days after that decision and within the period from the date of referral to the enforcement authority of the application referred to in art. 40 § 2, until the date on which the decision of the court on the exclusion from enforcement covered by the request for exclusion of goods cannot be sold, and the property rights exercised.

§ 2. If the benefit covered by the outage is broken down quickly, it may be sold in the mode of sale of movable property in the law on enforcement of monetary charges prior to the settlement of the request for exemption, and reached by the sale of the amount consists of the deposit of the enforcement body. In the event of failure to take account of the request, the enforcement shall be carried out on the amount of the deposit

Article 42. [ Deposit to deposit the amount of the equivalent for excluding things or property rights from executions] In proceedings concerning the execution of a monetary claim, the person who requests the exclusion of goods or property rights may deposit the amount at which they are estimated or the amount equal to the amount of the monetary claim included in the execution Enforcement costs. The enforcement authority shall, at the time, repeal the enforcement activities in respect of the goods or rights which the request for exemption does not affect, which does not affect the further conduct of the exemption procedure. If you include an outage request, the amount that is deposited to the deposit is refundable. If the request for exemption is not taken into account, the execution shall be carried out on the amount deposited with the deposit.

Article 43. [ Things or property rights held in the possession of another person under a pledge agreement] If, in the proceedings concerning the execution of the monetary claim, it has been notified, in accordance with art. 38 § 1, request for exemption from the execution of goods or property rights for the reason that it is in the possession of another person under the contract of pledging or the right of use established as a result of the life sentence agreement, and the request is not included, the claim secured by the pledge and the value of the right of use shall be satisfied from the amount obtained from the execution, taking into account the right of priority of the payment of the cash receivable Act.

Article 44. [ Exemptions from the request for exemption from the execution of goods or property rights] A request for exemption from the execution of goods or property rights cannot be notified if the goods or rights have been executed by the sale of goods or by the exercise of property rights.

Article 45. [ Obligation to withdraw from execution] § 1. The enforcement authority and the enforcer shall be obliged to waive the enforcement action if it has proved evidence of the execution, remission, termination or non-existence of the obligation, postponement of the obligation to discharge, to postpone the payment of the payment monetary claims, or where there is an error of the person liable. The enforcement authority shall notify the creditor of the waiver of enforcement.

§ 2. The enforcement body and enforcer shall be obliged to waive the execution of the property of the debtor if it has shown evidence of partial execution of the obligation or remission of the monetary claim, and the value of the claimed component the assets substantially exceed the amount of the amount definitively recovered and shall have other assets from which the execution may be carried out.

§ 3. The enforcement authority shall notify the creditor of the withdrawal from the enforcement action and shall, at his request, issue a decision on the withdrawal of enforcement. That provision shall be entitled to the complaint of a creditor which is not the enforcement authority at the same time.

Article 46. [ Bodies providing assistance to the enforcement authority] § 1. The enforcement authority and the enforcer may, if necessary, call, in urgent cases, orally, assistance from the Police, Border Guard, Internal Security Agency or the Intelligence Agency, if they have encountered resistance that prevents or impedes carrying out the execution, or if there is a reasonable presumption that such resistance is being carried out. If the resistance places a soldier in active military service, the assistance of the competent military authority should be called, unless the delay threatens to frustrate the execution, and there is no military authority on the ground.

§ 2. The bodies mentioned in § 1 may not refuse to grant the aid enforcer.

§ 3. The manner in which assistance is granted to the enforcement authority and the enforcer in the execution of enforcement activities, the cases in which the assistance of the authorities is required, the way in which it is to be followed, the mode of application for assistance, the manner in which it is carried out, and the way The documentation of the activities carried out and the accounting of their costs will be determined by Regulation:

1) Minister of National Defence-in the case of providing assistance by the Military Gendarmerie or military ordinal bodies;

2. the Minister for Internal Affairs, in the case of assistance by the Police or the Border Guard;

3) the President of the Council of Ministers-in the case of the granting of assistance by the Internal Security Agency or the Intelligence Agency.

Article 47. [ Searches of things, means of transport, premises and other premises] § 1. Where the purpose of the execution of a monetary claim or the issue of such a thing requires, the enforcement authority shall manage the opening of the means of transport by the obligated, the premises and other premises occupied by the obligated and the lockers in those cases. measures, premises and premises.

§ 2. The search for items, means of transport, premises and other premises and storage facilities shall be carried out by the commission appointed by the enforcement authority. The protocol is written out of the activity. The completion of the task is to secure the means of transport, premises or premises that are being searched. The minutes of the action shall be transmitted without delay to the responsible person.

§ 3. The order referred to in paragraph 1 shall be served on the subject of service.

Article 48. [ Search of clothing for the person obliged] § 1. The enforcer can search the garments for the obliged person and the briefcase, the suitcases and the similar objects he is obliged to carry on, if the execution concerns a monetary claim or the issue of things.

§ 2. The search for clothing on the person responsible and his briefcases, the suitcase and the other similar items outside the apartment, the undertaking, the establishment or the holding of the property may take place only on the basis of the written order of the enforcement authority. The enforcer shall be obliged to prove the execution of the enforcement authority prior to the execution of enforcement activities.

§ 3. If, at the time of carrying out the enforcement activities referred to in § 1 and 2, the enforcer notices that he has been obliged to give the search to his household or other person to conceal, the enforcer may search for that person's clothing and his briefcase, The same things that she's got with her.

§ 4. The search of clothing should only be made by a person of the same sex as the person searched.

§ 5. Search of garments on a soldier in active military service or police officer, government security offices, internal security agencies, intelligence agencies, military counterintelligence service, military intelligence service, Central Bureau The Anti-Corruption or Border Guard shall carry out in the presence of the enforcer, respectively, the soldier of the Military Police or the military ordinal authority or the person appointed by the officer of the officer.

Article 49. [ Attendance at the time of the search] § 1. During a search he has the right to be present obliged.

§ 2. If the person who is required to do so or who is present in the search is inappropriately or disturbs the execution of the enforcement activity, the enforcer may exterminate, and, after an ineffective reminder, expel from the place of execution of the execution of the execution of the execution of the execution of the execution of the the person.

Article 49a. [ Things search rules] A search of things shall be carried out in accordance with the purpose of this task, with the preservation of the dignity and respect for the dignity of the persons concerned, and without causing unnecessary damage and discomfort.

Article 49b. [ The proceedings in the case of a document bearing the classification of the document shall be covered] § 1. If, during a search of the enforcer on a document bearing the classification clause, the enforcer depart from his execution.

§ 2. The possession of which shall be prohibited shall be forwarded to the competent authority or institution.

Article 50. [ Carrying out enforcement activities at the premises of state bodies, railway areas and airports] § 1. At the premises and other premises of the public authorities and at railway and aerodrome areas, enforcement actions may be carried out only upon prior notice to the State authorities or the liquidators of such facilities. This provision shall not apply where, by virtue of specific provisions, enforcement authorities are competent to operate in railway areas and aerodromes.

§ 2. Within military buildings and occupied by the Police, the Internal Security Agency, the Intelligence Agency, the Military Counterintelligence Service, the Military Intelligence Service, the Central Anti-Corruption Bureau or the Border Guard, and the warships enforcement actions may be carried out only upon prior notice to the competent commander or to the head of the unit and to the designated military authority or to the Police Authority, the Internal Security Agency, the Intelligence Agency, the Service Military Intelligence Service, Military Intelligence Service, Central Office Anti-corruption or Border Guard.

§ 3. Method of assisting in the execution of enforcement activities, taking into account, in particular, the cases and places where the assistance of the authorities is required, the manner in which the assistance is carried out, the mode of notification to the competent authorities, as required by the documents, how the operations are to be documented and the accounting of their costs, will be determined by means of a regulation:

1) Minister of National Defence-in the case of the execution of assistance by the Military Contrintelligence Service, Military Intelligence Service, Military Gendarmerie or military ordinal bodies;

2) Minister for Internal Affairs-in the case of the execution of assistance by the Police or the Border Guard;

3) the President of the Council of Ministers-in the case of the execution of assistance by the Internal Security Agency, the Intelligence Agency or the Central Anti-Corruption Bureau.

§ 4. The search for a person's obligation of professional secrecy shall be carried out in the presence of the representative of the professional organisation to which that person belongs.

Article 51. [ Referring a witness to attendance at enforcement activities] § 1. At the request of the obligor, and also when the enforcer deems it necessary, a witness may be referred to the presence at the enforcement activities.

§ 2. The enforcer shall recall at least two witnesses, if he/she must not be present at execution by expulsion from the place of enforcement or for other reasons, unless there is a concern that, as a result of the The passage of time needed to bring witnesses to execution will be frustrated.

§ 3. Family members and household members may also be witnessed.

§ 4. Witnesses shall not receive remuneration.

Article 52. [ Consent for execution of enforcement activities on holidays and night time] § 1. If the purpose of enforcement is required, the enforcement authority shall permit the enforcer in writing to carry out the enforcement action on holidays or at night between 21 and 7 hours. The enforcer shall be obliged to grant the enforcement of the enforcement authority prior to the enforcement of enforcement activities.

§ 2. The enforcement actions may be carried out at night only in the presence of a witness.

Article 53. [ Protocol on enforcement actions] § 1. If the provisions of the Act do not provide otherwise, the enforcer shall draw up a protocol from the enforcement action, which shall include:

1) the indication of the place, time and nature of the activity;

2) the names of the persons participating in the task;

3) a report on the course of action;

4) reported by the current conclusions and statements;

5) signatures present or mention the reason for the lack of signatures;

6) signature of the enforcer.

Paragraph 2. A copy of the Protocol referred to in paragraph 1 shall be served without delay by the responsible person.

Article 54. [ Complaint for enforcement activities] § 1. The debtor shall be entitled to an enforcement action or an enforcer and a complaint for the chronic execution of enforcement proceedings.

§ 2. For the chronic execution of the enforcement proceedings, the complaint shall also be entitled to a creditor who is not the enforcement authority, and to the entity whose legal or factual interest has been infringed as a result of the failure to comply with the obligation and the authority of the interested in the performance of the obligation.

§ 3. (repealed)

§ 4. A complaint against enforcement activities referred to in § 1 shall be lodged within 14 days from the date of notification of the enforcement action, save as otherwise provided for in this Act.

§ 5. In the case of the complaints referred to in paragraphs 1 and 2, the order shall be issued by the enforcement authority. The decision to dismiss the complaint shall be entitled to a complaint.

§ 5a. Where an enforcement action is taken into account, the enforcement authority shall abrogate the contested enforcement action or to remove the identified defects of the action.

§ 6. The application of the action referred to in paragraph 1 shall not withhold the enforcement proceedings. However, the enforcement authority or the supervisory authority may, by way of order, suspend in justified cases the conduct of enforcement proceedings.

Article 55. (repealed)

Art. 55a. [ Enforcement of receivables against an entity entered in the KRS] 1. If the execution conducted against the entity entered in the National Court Register concerns the tax and customs receivables, for the collection of which is obliged by the Head of the Tax Office or other monetary receivables, to the conscription of which is the Social Insurance Institution, and it has not been settled within 60 days from the date of the initiation of enforcement, the enforcement authority shall submit an application for entering into the National Court Register the date of the initiation of executions of those receivables, the amount of the remaining to the enforcement of quotas and the date and manner of termination of enforcement.

2. Reporting of circumstances subject to the entry into the National Court Register may be carried out using electronic means of electronic communication.

3. The Minister responsible for public finance, in agreement with the Minister responsible for Social Security, the Minister of Justice and the Minister responsible for digitisation, may determine, by means of a regulation, the manner of drawing up the documents shall be written and the circumstances referred to in paragraph 1 are reported. 2, having regard to the need to ensure the safe, efficient and effective transmission of this information.

Article 55b. [ Duties of the Head of the Tax Office in the enforcement proceedings relating to the Treasury or forfeiture] In the case of enforcement proceedings relating to the State Treasury or forfeiture, if its object is the amount of money, the chief of the tax office shall be obliged in the event of partial or total execution of the obligation or its expiry immediately, but not later than 7 days from the day on which the information was taken, shall be forwarded to the creditor. The creditor is present to the offices of economic information, operating on the basis of the Act of 9 April 2010. on providing economic information and the exchange of economic data (Dz. U. of 2014 items 1015 and 1188, of 2015 items 396, of 2016 items 1948 and 2017 items 819 and 933), with a request to update economic information, passing on to the office the current data.

Chapter 4

Suspension and remission of enforcement proceedings

Article 56. [ Suspension of enforcement proceedings in whole or in part] § 1. The enforcement proceedings shall be suspended in whole or in part:

(1) in the event of a cessation of the execution, postponing of the deadline for the performance of the obligation or the payment of the payment of the monetary claim

2) in the case of death of the obliged, if the obligation is not closely connected with the person of the deceased;

3) in the event of loss by the obliged capacity for legal acts and the absence of its statutory representative;

4) at the request of the creditor;

5) in other cases provided for in statutes.

§ 2. Suspension of enforcement proceedings, relating to an obligation of a non-monetary nature, for the reasons set out in § 1 (2) and (3) may occur only in cases where it does not jeopardise the social interest.

§ 3. The enforcement authority shall issue a decision on the suspension of enforcement proceedings.

§ 4. The decision of the enforcement authority to suspend the proceedings or to refuse to suspend the proceedings shall serve as a complaint.

Article 57. [ Taking a suspended enforcement procedure] § 1. The enforcement authority shall take the suspended enforcement proceedings after the cause of the suspension has been established by notifying the obligated. At the same time, the enforcement authority shall accede to the enforcement activities.

§ 1a. In the event of the suspension of enforcement proceedings in connection with the settlement of the payment of the payment of the monetary claim, the enforcement body shall take the suspended proceedings to the extent indicated by the creditor.

§ 2. In the event of suspension of the proceedings for the reason referred to in Article 56 § 1 point 2-the enforcement authority will take the suspended proceedings, when that authority is notified by the creditor of the determination under the civil law of the heirs of the deceased obliged, on whom the enforced duty has been passed, or the persons to whom the recovery records have been made. The creditor may also, without waiting for a judicial finding of the acquisition of the inheritance or the object of a recovery record, or the drawing up of an act of attestation of inheritance, indicate the person whom he considers to be the heir of the deceased person, or the person on whom The recovery record, responsible for the enforceable obligation, has been made. However, the enforcement authority is obliged to comply with the order of the court to determine the acquisition of the inheritance, the provisions of the partial finding of the acquisition of the object of the recovery of the debt collection or of a registered act of the inheritance certificate, if the order or extract of the registered inheritance certificate is submitted to him before the end of the enforcement proceedings.

§ 3. If specific provisions provide for the creditor to issue a decision on the responsibility of another person's deceased person, as an heir or a wrist, the enforcement authority may take enforcement proceedings, suspended for reasons of defined in Art. 56 § 1 point 2, after the issuance of such a decision.

Article 58. [ Remain in the execution of enforcement actions] § 1. In the event of a suspension of enforcement proceedings, the enforcement actions shall remain in force, except that during the period of suspension for the reasons set out in the Article. 56 § 1 points 1 and 4 may, with the agreement of the enforcement authority, be made from bank accounts payable upon presentation of documents providing evidence of the need to bear the expenditure concerned.

§ 2. The enforcement authority may, however, waive the enforcement activities carried out, if that is justified by an important interest of the debtor, the interests of the creditor shall not be precluded and the third parties shall not have acquired rights. The repeal of the action shall not result in the remission of enforcement costs due.

§ 3. The decision of the enforcement authority to repeal the enforcement activities shall be entitled to a complaint and to a creditor which is not the enforcement authority at the same time.

Article 59. [ Withdrawal of enforcement proceedings] § 1. The enforcement proceedings shall be terminated:

1) if the obligation was made prior to the opening of the proceedings;

2) if the obligation is not required, it has been decommitted or has expired for another reason or if the obligation did not exist;

3) if the enforceable obligation has been determined not according to the content of the obligation resulting from the decision of the administrative authority, the court decision or directly from the provision of the law;

4) where there is an error of the person liable or when the execution cannot be carried out due to the person obliged;

(5) if an obligation of a non-monetary nature has proved to be unenforceable;

6) in the case of death of the obliged, when the obligation is closely connected with the person of the deceased;

(7) if the administrative enforcement or the enforcement measure is inadmissible, or the obligation has not been served, even though such an obligation has been subject to the obligation on the creditor;

8) if the enforcement proceedings suspended at the request of the creditor have not been taken before the expiry of the 12 months from the date of notification of that request;

9) at the request of the creditor;

10) in other cases provided for in statutes.

§ 2. The enforcement proceedings may be remitted if it is found that an amount in excess of the enforcement expenses will not be obtained in the enforcement proceedings concerning the monetary claim.

§ 2a. As regards the monetary claims referred to in Article In the cases referred to in paragraphs 1 (4), (6), (7), (9) and (10) and § 2 (2), the enforcement proceedings shall be terminated in the cases referred to in paragraph 1 (4) and (

§ 3. In the cases referred to in § 1 and 2, the enforcement authority shall issue a decision on the write-off of enforcement proceedings, unless the write-off of enforcement proceedings is based on art. 34 § 4.

§ 4. The order referred to in paragraph 3 shall be issued at the request of the obliged or the creditor or ex officio.

§ 5. The decision on the write-off of enforcement proceedings shall be entitled to a complaint and to a creditor which is not at the same time an enforcement authority.

Article 60. [ Postage concerning the repeal of the enforcement activities carried out] § 1. Redemption of enforcement proceedings for the reason referred to in art. 59 § 1 points 1-8 and 10, shall result in the repeal of the enforcement activities carried out, if the provisions of the Act do not provide otherwise. However, they shall remain under the law of third parties acquired as a result of those activities.

§ 2. The enforcement body shall, if necessary, issue an order concerning the repeal of the enforcement activities carried out as a result of the write-off of enforcement proceedings.

§ 3. The decision of the enforcement authority to repeal or refuse to repeal the enforcement action shall be used for the purpose of the complaint.

Article 61. [ Initiation of reexecution] In case of redemption of enforcement proceedings for the reason referred to in art. 59 § 2, the initiation of a reexecution may take place if the property or source of income exceeds the amount of the enforcement expenditure.

Chapter 5

Execution of execution

Article 62. [ The enforcement authority in the event of administrative and judicial enforcement of the same thing or property law] § 1. In the event of administrative and judicial execution of the same thing or the right of property, the execution of that property or property shall be carried out by a total judicial enforcement authority or enforcement body which, in the first place, has carried out the seizure, and, in the case of if that primacy cannot be determined, the body which has carried out the claim against the claim in the higher amount.

§ 2. Where administrative executions are carried out on the basis of the uniform implementation title of a Member State of the European Union or of a foreign executive as laid down in the Act on Mutual Assistance and Enforcement of Judiciary Only property or property rights-executions for this property or property rights are carried out by a total administrative enforcement authority.

Article 62a. [ The impact of administrative and judicial executions on enforcement activities] The coincidence of administrative and judicial executions does not stop the enforcement actions.

Article 62b. [ Carrying out a total execution by a judicial enforcement authority] § 1. If according to art. 62 the execution of a total of executions belongs to the judicial enforcement authority, the enforcement authority:

1) draw up and forward to the judicial enforcement authority the write-offs of the enforcing title with the purpose of which it is intended to serve, the seizure document and other documents necessary for the proper execution of the enforcement;

2) reimburse to the creditor the unused advance;

(3) communicate to the judicial enforcement authority the amount obtained by seizure of goods or property rights to which administrative and judicial executions have been carried out, where those amounts have not been paid to the creditor prior to the transfer the enforcement authority of the write-off referred to in point 1;

4. inform the obliged or debtor of the claimed claim of the transfer of execution to the judicial enforcement authority and the cancellation of the levy for the enforcement action, carried out in the execution in which the procedure occurred.

§ 2. The enforcement body shall provide a copy of the enforceable title with respect to the amount of the enforcement expenses due in the enforcement proceedings in which the procedure was incurred and the extent to which the claim was satisfied.

Article 62c. [ Notice of transmission to the enforcement authority of the judiciary] The enforcement authority shall notify the creditor, the debtor and the debtor of the claimed claim of the transfer to the enforcement authority of the judiciary.

Article 62d. [ The effects of the enforcement by the enforcement authority of carrying out a total of executions or property rights] § 1. The enforcement authority, which has taken the execution of a total of executions, or of property rights to which the procedure has been carried out, shall be carried out in administrative execution mode.

§ 2. The enforcement body, which has taken the execution of a total execution of goods or property rights, shall notify the obligated and debtor of the claimed claim of the amount of the fee calculated in accordance with the art. 64 § 1a.

§ 3. At the request of the judicial enforcement authority, the enforcement body, who took over the execution of a total execution, shall inform about the execution of the execution.

Article 62e. [ Another coincidence of administrative and judicial executions for the same thing or property rights] In the event of another coincidence of administrative and judicial executions, judicial enforcement shall be taken by the enforcement authority, which shall carry out the execution of the first execution of the execution as a result of the first execution of the execution of the execution of the court. The provisions of Article 4 62a-62d and art 62f shall apply mutatis mutandis.

Article 62f. [ A determination to end a judicial execution of a thing or property law] § 1. The enforcement authority conducting the total execution shall terminate, in the form of an order, a judicial execution of a thing or property law, taken from the judicial enforcement authority, if its continued conduct is impossible, non-elated or if it is It is clear that there will be no higher than the cost of that execution. The enforcement authority shall also repeal the enforcement actions taken in the framework of that execution. The order shall be served on the creditor, the obligor, the debtor of the claim and the judicial enforcement authority from which the enforcement is taken.

§ 2. In accordance with the order referred to in paragraph 1, the complaint shall be entitled to a creditor who is not an enforcement authority and is obliged to do so.

Article 63. [ Dispute on jurisdiction between enforcement authorities] § 1. In the case of the confluence of administrative executions for the same thing or property rights, carried out by enforcement bodies, the provisions of art. 62-62c, art. 62d § 1 and 3, art. 62e and art 62f shall apply mutatis mutandis.

§ 2. The dispute over jurisdiction between enforcement authorities, at the request of the enforcement authority remaining in the dispute, the Director of the Tax Administration competent for the seat of the enforcement body, which first made the seizure, and in the event of the impossibility of establishing that priority, the Director of the Treasury Administration, due to the seat of the enforcement authority, who has carried out the claim against the higher amount of the claim.

Article 63a. [ Serving by means of electronic means] § 1. Service between enforcement authorities and between enforcement bodies and judicial bailiers shall be effected by means of electronic means of communication. If the service is not technically possible for the purposes of electronic communication, the service shall be carried out in paper at the time necessary for the restoration of the operation of the service.

§ 2. The Minister responsible for public finance in agreement with the Minister of Justice and the Minister responsible for computerisation shall determine, by means of a regulation, the means of drawing up and making service by means of communication electronic write-offs of documents in the event of execution of execution, with a view to the security of the use of electronic documents and the efficiency and effectiveness of enforcement.

Chapter 6

Enforcement costs

Article 64. [ Fees for enforcement activities] § 1. The enforcement authority, subject to § 2, in the execution of a monetary claim shall charge for the executed actions the enforcement fees in the following amount, subject to art. 64d:

1) for the collection of money on the place of the obliged-5% of the amount of the collected receivable, not less than 2 PLN 50 gr;

2) for the seizure of social security benefits-4% of the amount of the enforced receivables, however, not less than 1 PLN 40 gr;

3) for the occupation of the remuneration for the work-4% of the enforced receivables, but not less than 2 PLN 50 gr;

4) [ 3] for seizure other than those mentioned in points 2 and 3 of the monetary claim or other property rights-5% of the amount of the enforced receivables, but not less than 4 PLN 20 gr;

5) for the seizure of movable property-6% of the amount of the enforced receivables, but not less than 6 PLN 80 gr;

6) for the seizure of the property-8% of the amount of the enforced receivables, but not more than PLN 34 200;

7) for taking the seized movable property from the obligated-5% of the amount of the estimated movable property, but not less than 6 PLN 80 gr;

8) for taking away the premises in a seized property-in the amount and on the principles set out in Art. 64a § 1 point 6;

9) for the announcement of the sale of occupied movable property by auction or tender offer or for preparatory activities for execution sale in a different way-6 zł 80 gr;

10) for the announcement of the sale of the seized property-10 zł;

11) for carrying out the bidding or making the execution sale in any other way-5% of the amount obtained from the sale, not less than 6 zł 80 gr;

12) for writing a protocol of foregone by the obligated to carry out the execution from the claimed movable or property rights by their removal, disposal or damage-10% of the estimated value of these movable property, not less than 13 PLN 50 gr;

13) for calling the assistance of the Police, the Border Guard, the Internal Security Agency, the Intelligence Agency, the Military counter-intelligence service, the Military Intelligence Service, the Military Gendarmerie or the military ordinal authorities-13 zł 50 gr;

14) for writing on the site of the obligated protocol of the property liable-10% of the amount of the enforced receivables, not more than 3 PLN.

§ 1a. In the event of the acquisition of judicial execution, as a result of the confluence of execution to the same thing or property rights, the enforcement body shall levy a fee for carrying out the execution in the amount referred to in § 1 points 2 to 6. On the basis of the calculation of the fee, account shall be taken of the pecuniary claims indicated by the judicial enforcement authority in the provision of the enforceable title, including the interest on the non-payment of receivables on time.

§ 2. The enforcement body shall charge the fees for enforcement activities, if not later than after 14 days from the date of the first seizure of the property, the goods or property rights have been granted in the postal facility within the meaning of the Act of 23 November 2012 -Postal law (Dz. U. of 2016 r. items 1113, 1250, 1823 and 1948) for the receipt or service of a write-off of the enforcing title or notification of the seizing of receivables or other property rights.

§ 3. The fees for enforcement activities referred to in § 1 points 1 to 6 shall be calculated separately from each execution title, which was the basis for the execution of the enforcement action.

§ 4. The fees for classes referred to in § 1 (2) to (6) shall be collected only once in the course of the enforcement proceedings, even if the same activities are subsequently retried.

§ 5. If, for the purposes of the enforcement of the same monetary claim, the enforcement actions referred to in § 1 (2) to (6) have been executed, the execution fee, less the amount of the previously executed action, shall be levied for the execution of the subsequent enforcement action. enforcement, however, not less than 6 zl 80 gr.

§ 6. The enforcement authority shall levy a manipulation fee for the reimbursement of expenses for all handling activities relating to the enforcement of enforcement measures. The charge shall be 1% of the amount of the amount of the cash to be enforced covered by each implementing title, but not less than 1 PLN 40 gr. On the basis of the calculation of the fee, interest shall also be taken of the non-payment of the claim within the time limit on the date on which the enforcement proceedings are initiated.

§ 7. If the amount of the enforcement fee is determined relatively to the amount of the executed or collected monetary claim, the calculation of the charge shall also take into account the interest on the non-payment of the claim on the due date on the date of the take-up. the enforcement action or the drawing up of a document giving rise to an enforcement action.

§ 8. [ 4] The payment of the enforced receivables after the enforcement action does not relieve the obligation to pay the handling fee and the charges for enforcement and enforcement expenses.

§ 9. The obligation to pay the fees referred to in § 1 and 6 shall arise:

1) for the collection of money-at the moment of collection;

2) for the seizure of the receivables or other property rights of the debtor of the claimed claim-upon the delivery of the claimed claim to the debtor of the claim;

3) for the seizure of monetary claims or other property rights other than those referred to in point 2-upon notification of the occupancy;

4) for the seizure of the movable property-upon the signature of the protocol of the seizure by the treasury;

5. for the seizure of immovable property, on service of the requested notice referred to in art. 110c § 2;

6) for receiving the claimed movable property from the obliged or taking away the premises in the seized property-on the moment of signing by the treasury of the treasury the protocol of their receipt;

7) for the announcement of the auction of movable property or for preparatory actions for the sale of the execution of the occupied movable property in any other way or the announcement of the sale of the occupied property-upon the service of the obliged write of the notice of the auction or notification of the preparatory action for sale in other ways;

8) for carrying out the auctions or making a sale of enforcement in any other way-on the signature of the tax protocol of the treasury;

9) for writing a protocol on the thwarting of execution-on the signature by the treasury of the treasury of the said protocol;

10) for calling on the assistance of the authorities referred to in § 1 point 13-upon arrival of the officer at the place of enforcement of the enforcement action;

11) for writing the protocol on the property of the obliged-upon the signature of the protocol by the treasury or other authorized staff member and by the obliged or witness referred to this task.

§ 10. The obligation to pay the handling fee shall be incurred at the time of service of the required write-off of the enforsable title. If the first enforcement action is to claim a claim for money or other property rights in the debtor, the obligation to pay the handling fee shall be incurred at the same time as the payment of the claim fee.

Article 64a. [ Amount of charges for enforcement activities carried out] § 1. The enforcement authority in the execution of non-monetary duties shall levy charges for the enforcement activities carried out in the following amount, subject to the provisions of Article 4 (1) of the Financial Regulation. 64d:

1) for the issue of a provision on imposing a fine in order to coerate-10% of the amount of the fine imposed, not more than PLN 68; in the case of repeated imposition of fines, the charge shall be collected separately from each provision;

2. for the issue of the provision on:

(a) the application of a replacement,

(b) a call for a movable or document subject to be issued,

(c) the call for the obligation to issue the property or to empty the premises,

(d) a call for the obligation to comply with the obligation indicated in the implementing title, with the risk of direct coercion

-6 zł 80 gr;

3) for taking moving things-6 zł 80 gr;

4) for the receipt of the document-4 zł 20 gr;

5) for the receipt of the property-68 zł;

6) for emptying the premises and other rooms-6 PLN 80 gr of each chamber; for emptying the living rooms there is no separate charge from the auxiliary premises, such as prerooms, corridors, verandy, bathrooms, pans, and for emptying economic premises, in particular garages and stables, shall be charged for each room as per the chamber;

7) for the auction sale activity, for writing a protocol on thwarting the execution of executions, and for calling on the assistance of the authorities referred to in art. 64 § 1 point 13, the fees set out in the Article shall be collected accordingly. 64 § 1 points 7, 9 and 11-13.

§ 2. The obligation to pay the fees referred to in § 1 shall arise:

(1) for the purposes of issuing the provisions set out in points 1 and 2, on service of the obligation to be served;

2) for the activities mentioned in points 3-6-when the execution of the execution protocol is signed by the enforcer;

(3) for the acts mentioned in point 7, on the date of the notification of the notice of bid, at the time of the signing of the licence, at the time of the arrival of the official of the authorities referred to in Article 4 (1). 64 § 1 point 13, at the place where the enforcement action is carried out or when the protocol is signed to carry out the execution of the enforcement.

Article 64b. [ Enforcement expenditure] § 1. The enforcement expenditure shall be the costs actually incurred by the enforcement authority in relation to the execution of the enforcement, and in particular the payment of:

1) the passage and the delegation of the congress or the enforcer;

2. the carriage, loading, unloading, storage, maintenance and supervision of animals, and movable property received or removed from empty buildings, premises and premises;

3) compulsory opening of means of transport, premises and lockers;

4) receivables of witnesses, experts and experts;

5) advertisements in the press;

6) drawing up documents;

7) conduct of the management board of the occupied property;

8) commissions and fees charged in connection with the execution of the seizure by the debtor of the claimed receivables or the transfer of the subsidised amounts to the enforcement body;

(9) the cost of obtaining information on the debtor's assets;

10) replacement execution;

11) the use of direct coercion.

§ 2. The execution expenses also means the cost of the transfer of the executed amounts in the enforcement proceedings carried out on the basis of a uniform executive title or a foreign enforceable title.

Article 64c. [ Enforcement costs] § 1. The fees referred to in Article 64 § 1 and 6 and in Art. 64a, together with the expenditure incurred by the enforcement authority, constitute the enforcement costs. The costs of enforcement, subject to § 2-4, shall be charged to the obliged.

§ 2. If the enforceable title contains defects which prevent execution of the enforcement proceedings, which could not be known to the enforcement authority at the time of the execution of that execution title, the creditor, who is not the enforcement authority, the obligation is to pay, in the title of reimbursement of expenses incurred by the enforcement authority, the amount of 3 PLN 40 gr.

§ 2a. The provision of § 2 shall not apply to a Member State or to a third country.

§ 2b. The provision of § 2 shall not apply to the State Labour Inspectorate.

§ 3. If, after withdrawal from the obligation of enforcement costs, it is found that the opening and execution of the enforcement was unlawful, those claims, together with the accrued from the date of collection of the statutory interest, shall be reimbursed by the enforcement authority. the principal, and where the unlawful initiation and execution has caused the creditor to be liable, the creditor shall be liable to the creditor.

§ 3a. (repealed)

§ 3b. (repealed)

§ 4. The creditor shall bear the costs of enforcement if they cannot be collected from the obligated.

§ 4a. (repealed)

§ 4b. Not collected from the required enforcement expenditure incurred in enforcement proceedings on the basis of a uniform executive title, foreign executive title, or executive title including monetary receivables, of which Article 2 § 1 point 8 letter g, enforcement or prop. shall be borne directly by the State budget.

§ 4c. (repealed)

§ 4d. The enforcement costs and the amount referred to in paragraph 2, the creditor of the tax office, the minister responsible for public finance, the minister responsible for financial institutions, or the minister competent shall not be charged with the enforcement costs. to the affairs of the budget, if the enforcement authority conducting the proceedings was the chief of the tax office. The enforcement expenditure incurred by the enforcement authority shall be borne by the State budget.

§ 4e. Enforcement costs secured by a treasury or forced mortgage may also be covered by the current owner of the subject of a tax pledge or a coercive hypothesis not being obliged.

§ 5. Execution of enforcement costs is carried out in the rules of enforcement proceedings in the administration. Enforcement costs shall not be levied in execution of enforcement costs.

§ 6. Enforcement costs arising in the execution of a monetary claim shall be made on the basis of the executive title drawn up for that charge, unless otherwise provided for by the provisions of this law.

§ 6a. The enforcement authority shall notify:

1) liable for the amount of enforcement costs on application submitted within 6 months from the following date:

(a) enforcement of the obligation and, in the case of the enforcement of the property enforcement obligation, from the date on which the decision to grant the ownership of the property became definitive,

(b) in which the order to redeem the enforcement proceedings has become final;

2) a creditor of the amount of enforcement costs within one month from the date of service to the creditor of the final order of the dead enforcement proceedings, if the enforcement costs are borne by the creditor.

§ 7. The enforcement authority shall issue an order on enforcement costs at the request of the creditor or the obliged, filed within 14 days from the date of service of the notice of the amount of enforcement costs referred to in § 6a. That provision shall be entitled to a complaint.

§ 7a. In the cases referred to in Article 80 and Art. 81 Mutual assistance act may apply to a Member State or to a third country to transfer to the account of that body the enforcement expenses incurred in the execution of the application for recovery of the monetary debt together with the with the interest paid on the cash repaid, providing it with a statement where the opening or execution of the administrative recovery of the sums subject to recovery has resulted in a Member State or a State Third.

§ 7b. In the case referred to in § 7a, no provision shall be made of the amount of the execution expenses chargeable to the creditor.

§ 8. (repealed)

§ 9. Cash accruing from enforced enforcement costs, including those arising in enforcement proceedings under a uniform executive or foreign executive title, shall be subject to the benefit of that body, which shall be was obtained.

§ 10. Where the enforcement costs have been borne by the creditor, the monies obtained by the creditor shall fall to the authority which carried out the enforcement activities resulting in such costs, subject to paragraph 11.

§ 11. If the enforcement actions giving rise to the costs referred to in Article 64 § 1 points 2-6 and § 6, were carried out by more than one enforcement or prop authority, the cash received from that title shall be distributed among those authorities in proportion to the ratio of the amounts to be enforced by them to the amounts enforced in all enforcement proceedings. Article Recipe 64 § 3 shall apply mutatis mutandis.

§ 11a. In the event that administrative executions are carried out to the same thing or property rights, the enforcement costs shall be in favour of those enforcement authorities which have carried out the various activities resulting in the execution of those costs.

§ 12. The settlement referred to in § 11 shall be carried out by the enforcement authority terminating the enforcement proceedings, no later than within 30 days from the date of termination of the enforcement proceedings. The settlement may be made with the consent of the creditor by offsetting the mutual debts. The order on the settlement of costs shall be entitled to the complaint of the authorities concerned by the settlement.

Article 64d. [ Increase of the amount of fees for enforcement activities] § 1. The amount of the enforcement fees shall be increased to the extent that the prices of the consumer goods and services resulting from the price index of consumer goods and services announced by the President of the Central Statistical Office are increased to the extent that the prices of the goods and services are the form of a communication in the Official Journal of the Republic of Poland "Monitor Polski", taking into account the rounding-up referred to in art. 27a.

§ 2. The increase in the amount of fees for enforcement activities occurs with the last day of the quarter following the quarter in which the increase in prices of consumer goods and services, calculated from 1 January 2002. has exceeded 20% or multiples of this size.

§ 3. The Minister responsible for public finances announces, by means of the Notice, the increased amounts of fees for enforcement activities in the Official Gazette of the Republic of Poland "Monitor Polski".

§ 4. The provisions of paragraphs 1 to 3 shall also apply to other amounts receivable or to the value specified in the quota statute.

Art. 64e. [ Closure of enforcement costs] § 1. The enforcement authority may cancel, in whole or in part, the enforcement costs.

§ 2. Enforcement costs may be waived if:

1) it has been found that there is no recovery from the required duty or if it is obliged to demonstrate that it is unable to bear the costs of enforcement without significantly impedable to its financial situation;

2. an important public interest shall be valid for the remission;

3) the collection of only the cost of enforcement would result in disproportionate enforcement expenses.

§ 3. Enforcement costs arising in the execution of monetary claims may be waived in the cases referred to in paragraph 2 (1), if the burden of the creditor's obligation to pay these costs would be economically unjustified.

§ 4. In the case of partial write-off of enforcement costs, the charges for enforcement activities shall be redeemed above all.

§ 4a. The enforcement authority shall, ex officio, decommit the costs of the fees referred to in Article 64 § 1 and 6, if those charges cannot be collected from the obliged and arose in enforcement proceedings conducted on the basis of a uniform executive title, foreign executive title, or an enforceable title of the charges cash referred to in art. 2 § 1 point 8 lit. g. There shall be no provision on the write-off of enforcement costs.

§ 4b. The provision of § 4a shall apply mutatis mutandis to the enforcement expenses incurred in enforcement proceedings carried out on the basis of:

(1) a uniform instrument of enforceable or foreign enforceable title, unless the enforcement authority has obtained reimbursement of those expenses from a Member State or a third country in the cases referred to in Article 3 (1) (a). 29a or in the cases referred to in Article 80 and Art. 81 Act on mutual assistance;

2) the executive title covering the monetary claims referred to in art. 2 § 1 point 8 lit. g.

§ 4c. The enforcement authority shall, ex officio, decommit unenforceable costs in respect of the fee referred to in Article 4. 64 § 1 points 2 to 6, calculated in the execution of the execution of administrative and judicial executions, in the event of the execution of the execution of a total of execution by a judicial enforcement authority. There shall be no provision on the write-off of enforcement costs.

§ 4d. The enforcement authority shall, ex officio, decommit unenforceable costs in respect of the fee referred to in Article 4. 64 § 1a, if the fee cannot be collected from the obligated. There shall be no provision on the write-off of enforcement costs.

§ 5. The decision on the write-off of enforcement costs is intended to cause a complaint to the debtor and to the creditor who is not the enforcement authority at the same time.

Article 64f. [ Distribution to instalments for payment of enforcement costs] The enforcement authority may, in view of the important interest of the debtor, spread the payment of the payment of its enforcement costs into instalments. The order for the payment of the payment of enforcement costs to the instalment of the instalment shall be entitled to a complaint.

Article 65. [ Establishing and documenting enforcement expenditure] The Minister responsible for public finance shall determine, by means of a regulation, the way in which the expenditure of enforcement is to be determined and documented, and in particular the way in which the common expenditure incurred in connection with the execution of two or more executions is established and accounted for. more committed and cases in which expenditure is fixed in a flat-rate form. The Minister shall take account of the type of expenditure and of their participation in the execution of executions by specifying how enforcement expenditure is to be determined and documented.

Article 66. [ Komornicza fee] § 1. The creditor shall bear the expenses associated with the transfer of the claim or the subject matter to him.

§ 2. The expenses referred to in paragraph 1 shall be borne by the enforcement authority from the amounts enforced.

§ 3. The creditor, for whom enforcement action has been carried out, shall be obliged, subject to § 4, to pay the bailiff fee.

§ 4. No baiting fee shall be collected from:

1) the amounts paid after the creditor has been requested to suspend or redeem the enforcement proceedings;

(2) receivables collected by an enforcement body which is at the same time their creditor;

3) receivables on the basis of the executive title issued by the chief of the tax office, the minister responsible for public finances, the minister responsible for financial institutions or the minister responsible for the budget;

4. receivables on the basis of a uniform executive title, foreign executive title, or executive title covering the monetary claims referred to in art. 2 § 1 point 8 lit. g.

§ 5. The baiting fee is for the benefit of that body which has carried out the recovery of the monetary claim or has applied the enforcement measures resulting in the payment of the charge.

§ 6. The provisions of Article 2 and Article 2 shall apply mutatis mutandis to the payment of the bailiers. 64c § 11 and 12.

§ 7. If the creditor is abrogated from payment of the bailiff fee, the charge, in the part in which he has not been withheld by the enforcement authority, shall be subject to compulsory collection in administrative execution mode, after prior notification of the payment of the payment by the the risk of execution, followed by the execution of the enforceal title.

§ 8. State budget units whose receivables entered in enforcement mode constitute the revenue of the state budget, subject to § 4, are authorised to allocate the relevant part of the proceeds from the execution of the proceeds to the payment of the bailiary fee and the expenditure referred to in paragraph 1.

Chapter 7

(repealed)

Division 1

(repealed)

Art. 66a. (repealed)

Article 66b. (repealed)

Article 66c. (repealed)

Art. 66d. (repealed)

Art. 66e. (repealed)

Art. 66f. (repealed)

Article 66g. (repealed)

Art. 66h. (repealed)

Art. 66i. (repealed)

Art. 66j. (repealed)

Article 66k. (repealed)

Division 2

(repealed)

Art. 66l. (repealed)

Art. 66m. (repealed)

Art. 66n. (repealed)

Art. 66o. (repealed)

Art. 66p. (repealed)

Art. 66r. (repealed)

Division 3

(repealed)

Art. 66s. (repealed)

Art. 66t. (repealed)

Art. 66u. (repealed)

Division 4

(repealed)

Art. 66w. (repealed)

Art. 66x. (repealed)

Art. 66y. (repealed)

Art. 66z. (repealed)

Article 66per. (repealed)

Art. 66zb. (repealed)

Art. 66zc. (repealed)

Art. 66zd. (repealed)

Art. 66ze. (repealed)

Art. 66zf. (repealed)

Art. 66zg. (repealed)

Art. 66zh. (repealed)

Art. 66zi. (repealed)

Art. 66zj. (repealed)

Art. 66zk. (repealed)

Art. 66zl. (repealed)

Art. 66zm. (repealed)

Art. 66zn. (repealed)

Art. 66zo. (repealed)

Art. 66zp. (repealed)

SECTION II

Execution of cash receivables

Chapter 1

General provisions

Article 67. [ Notice of the seizing of the property of the debtor responsible for the claimed debt] § 1. Subject to Article 68 § 1, the basis for the application of enforcement measures referred to in art. Article 1 (1) (a) of Article 1 (1a) is a notification of the seizure of the property right of the debtor, either the seizure or the seizure of the movable property, or the minutes of acceptance of the movable property, or the minutes of receipt of the document, drawn up in accordance with the provisions of the the model set out in the Regulation by the Minister responsible for public finance. In determining the formula, the Minister will take into account the conditions arising from the electronic processing of the data contained in this notice or protocols.

§ 1a. Notice of seizing and other writings under the enforcement measure may be served by means of a computerised system or by means of electronic means of communication. In such a case, the model referred to in paragraph 1 shall not apply.

§ 2. The notice on the seizing of the property of the debtor responsible for the claimed debt shall include:

1) the designation of the obliged, the creditor and enforcement authority;

2) the designation of the debtor of the claimed receivable;

3. the determination of the enforcement measure to be applied;

4) the number of the instrument constituting the basis for class;

5. the amount of the claim, the period for which the claim was fixed or determined, the time limit for payment of the receivables, the type and interest rate for the non-payment of the receivables within the period and the amount of interest accrued until the date of issue of the notice;

6) the amount of the enforcement costs due;

7) the request of the debtor of the claimed receivables to carry out the seizure or notification of the enforcement body of the obstacle to the implementation of the classes;

8) instructing the obligated and debtor of the claimed claim of the consequences of the seizure;

9. the date of issue of the notice, the signature by name, the name and official position of the signatory, and the imprint of the stamp of enforcement authority.

§ 2a. If the notice of seizure of property rights is served by the debtor of the claimed claim by means of a computerised system or by means of electronic means of communication:

1. in the notice of occupation, the signature shall not be affixed with the name, surname and official position of the signatory and the stamp of the enforcement authority's stamp;

2. the notice of seizing shall include the number of the General Electronic System of Records of the Population (PESEL) or the tax identification number (NIP) of the obligated, if known to the enforcement authority;

3. the notice of seizure shall be subject to a qualified electronic signature.

§ 2b. In the cases referred to in § 1a, the enforcement authority shall draw up a printout of the notice of seizing. Service of the relevant printed notice of occupation shall be deemed to have been served on the copy of that notice.

§ 2c. The Minister responsible for public finances in agreement with the Minister responsible for computerisation shall determine, by means of a regulation, the means of drawing up and making service of documents transmitted within the framework of the enforcement measure used. Having regard to the security of the use of electronic documents and the efficiency and effectiveness of executions, using the electronic system or electronic means.

§ 3. § 4 shall apply to the Protocol on the seizure of property rights.

§ 4. The seizure and reception protocol shall include the content referred to in paragraphs 1, 4 to 6 and 9 of Paragraph 2 and in Article 9. 53 § 1 point 5 and in addition:

1) specify the occupied movable property with the indication of their quantity, type of unit of measure and estimated value of the movable property, if its estimate is not reserved for the chartered treasury;

2) an annotation which of the occupied movable property may be sold immediately after the seizure, and which the movable property of the poborc leaves under the obligor or the person replacing the obliged, and which receives;

(3) instructing the person liable for the effects of seizure of the movable property and of the right to appeal against him in the form of a statement of objections;

4) instructing the caretaker of the effects of taking movable property under the supervision.

§ 5. The minutes of receipt of the document shall contain the content referred to in points 1, 4 to 6 and 9 and point 3 of Article 4 and in Article 4 (3) and in Article 4 53 (1), (2) and (4) to (6), and:

1) the designation or description of the document received;

2) the estimated value of property rights related to this document.

Art. 67a. [ Exercise of the rights required by the enforcement authority] § 1. The enforcement authority may, by the mere seizure of a claim or other property or movable property, exercise all the rights required to carry out the execution of the execution.

§ 2. The obligation shall provide the enforcement authority with any explanations needed for the recovery of the monetary claim.

Art. 67b. [ Estimation of the value of a movable property or property right] Unless further provisions are otherwise provided, the enforcement authority shall request the chartered treasury to estimate the value of the movable property or property rights.

Art. 67c. [ Authority to estimate the value of movable property or property rights] § 1. The power to estimate the value of movable or property rights may be granted to a person who:

1) enjoys the full benefit of public rights;

2. has:

(a) the diploma of completion of a higher, medium or principal technical or artistic profile or diploma of master, in the profession or direction corresponding to the type of property, the value of which is subject to an estimate,

(b) the opinion of the competent association, professional organisation, higher education or other institution establishing the possession of theoretical and practical messages by that person in a given branch of technology, arts, crafts, and other skills necessary to estimate the value of the property.

§ 2. An application for the assessment of the value of the property of the obligated tax candidate shall be submitted to the Director of the Treasury Administration.

§ 3. The application referred to in paragraph 2 shall be accompanied by:

1) a copy of the document and the opinion referred to in § 1 point 2;

2. information indicating the extent of the powers which the candidate is seeking;

3) documents stating the identity of the candidate and his impunity;

4) the opinion of the establishment, if the candidate is an employee.

§ 4. The order of the Director of the Treasury Administration, refusing to enter the list of tax experts, shall be entitled to a complaint.

§ 5. The basis for the conduct of the treasury shall be the entry of the candidate into the list kept by the chamber of the tax administration.

§ 6. In the Chamber of Treasury Administration, the list of revenue experts shall take into account:

1) the name of the chartered treasury and his address of residence;

2) the scope of the powers conferred;

3) the date of entry into the list;

4) the model of the certified signature of the expert treasury.

§ 7. The list of treasury experts shall be conducted in accordance with the model laid down by the Minister responsible for public finance, adapted to the information technology.

§ 8. The list of treasury experts is available to those interested in the seat of the respective Treasury Administration.

§ 9. In January of each year, the Chamber of Treasury Administration shall transmit to the Minister responsible for Public Finance the list of treasury experts, and shall notify immediately any case of entry or removal from the list of treasury experts.

§ 10. The removal from the list of treasury experts shall be:

1) at its own request;

2. in the case of:

(a) the deprivation of public rights or the loss of any other conditions for the performance of that function, or a statement that, at the time of the entry into the list, the tax-expert was not responsible and still not responding,

(b) the death of an expert treasury,

(c) statements of non-execution of the functions of the treasury expert.

§ 11. The order of the Director of the Treasury Administration to delete the tax expert from the list of treasury experts shall be entitled to a complaint.

§ 12. The treasury may refuse to respect the value of the property entrusted to it in the territory of the treasury administration, on the list of which it was entered, only for important reasons.

§ 13. The tax runner, delivering an opinion, uses the title of the treasury with the mark of the treasury administration, on the list of which he was entered.

§ 14. The treasury shall immediately notify the Chamber of Treasury of:

1) any change of its address;

2. the intentional interruption in the execution of the duties of the treasury for a period of more than 3 months.

§ 15. The chartered treasury shall be remunerated in accordance with the extent of the work carried out at the level determined by the Minister responsible for public finance by means of a Regulation. In determining the amount of remuneration, the Minister shall take into account the type and duration of the work and the amount of expenditure incurred by the expert on the estimated value of movable property or property.

Art. 67d. [ Notification of the prescribed period of assessment of the value of movable property or property rights] § 1. The enforcement authority shall notify the debtor of the prescribed period of assessment of the value of the movable property or of the property rights by the chartered treasury and shall send a copy of the estimate protocol to the debtor.

§ 2. If he does not agree with the expert's estimate of the value of movable property or property rights, he/she may request the enforcement authority to carry out this assessment by a court expert.

§ 3. If the value of the occupied movable property or property rights estimated by the forensic expert does not differ by at least 25% from the value estimated by the chartered treasury, the cost of the assessment by the forensic expert shall be borne by the expert.

§ 4. The application of the requested application referred to in paragraph 2 shall withhold the sale of the goods in question.

Article 68. [ Receipt of receipt of money by the conciser] § 1. If the obligation to summon the treasury pays the money received, the poborca shall issue a receipt of the money. This receipt shall have the same legal effect as the receipt of the creditor. The enforcement authority shall be liable to the creditor for the payment of the monetary claim.

§ 2. The provisions of Article 1 shall not apply to the enforcement activities referred to in paragraph 1. 53.

§ 3. Where money is received as a result of searches of premises and storage spaces, means of transport and clothing, teas, suckers and similar items, the provision of paragraph 1 shall apply mutatis mutandis.

Article 68a. [ Effects of the payment by the debtor of the claimed receivable to the enforcement authority] The payment made by the debtor of the claimed claim to the enforcement authority shall have the same effect as the payment made by the obliged to the hands of the creditor.

Article 68b. [ Statement of the acquisition of property rights] § 1. A determination of the acquisition in the enforcement proceedings of the rights of property or other rights or movables shall be made by way of order.

§ 2. The order referred to in § 1 shall be issued by the enforcement authority at the request of the purchaser and, if it is necessary to hold a proof of acquisition for the exercise of rights or for the disposal of movable assets, of its own motion.

Article 68c. (repealed)

Article 68d. [ Exemption from charges] Property rights and movable property acquired in enforcement proceedings shall be free of charge.

Article 69. [ Submission of the executive title to the State Unit] § 1. Where the obligation to pay a monetary claim is a national budgetary entity, the creditor shall, in order to receive that claim, submit an executive title directly to that State entity, the activity of which shall be enforceable. The entity shall be obliged to pay the claim without delay. If the claim has not been paid within 7 days from the date of submission of the enforceable title, the parent undertaking, at the request of the creditor, shall manage the payment of the receivables from the obligated.

§ 2. Within the scope of the order referred to in paragraph 1, the parent undertaking shall be entitled to the powers of the budgetary authority to dispose of the funds collected on its account.

§ 3. The provision of § 1 shall not apply to claims on social security contributions, tax obligations and claims referred to in Article 1. 2 § 1 point 4.

Art. 69a. [ Insufficient amounts to cover enforced cash receivables] § 1. In the event of administrative and judicial executions or administrative executions for the same thing or property rights, where the sums claimed are not sufficient to cover the amount of the claims to be recovered, the debtor shall:

1. shall transfer the claim to the body which first made the seizure and, in the event of impossibility to establish that priority, to the body which made the claim against the monetary claim in the higher amount;

2) under the rigor of liability for damage, promptly notify the confluence of enforcement by the competent enforcement authorities, indicating the date of service of the notices of the classes made by those authorities and the amount of receivables for which the seizure was made.

§ 2. In the event of administrative and judicial executions or administrative executions for the same thing or property rights, where the sums claimed are not sufficient to cover the amount of the claims to be recovered, they must, in the event of the execution of the execution, be subject to the execution of an administrative and judicial enforcement order. to movable property or property rights, the condition of which is the possession of a document, under the rigor of liability for damage, shall without delay inform the competent enforcement authorities of the confluence of execution, indicating the date of service of the notice of notice of the classes made by those authorities and the amount of duty payable by those authorities classes have been made.

Article 70. [ Obligation of interest accruing] § 1. The debtor of the claimed claim is obliged to charge interest on the non-payment of receivables within the period, due from the next day after the date of issue by the enforcement body of a notice of seizure of the claim or the property rights to the date of transfer of the cash received from the seizure to the enforcement authority, subject to § 2.

(2) If the debtor is transferred to the enforcement authority by means of a bank account, the debtor shall charge the interest referred to in paragraph 1 until the date on which the bank account is debited with the amount transferred.

§ 3. The enforcement authority shall, during the implementation period, notify the debtor of the claimed claim of any change in the interest rate for the non-payment of the receivables within the time limit.

§ 4. The debtor of the claimed claim shall not be liable for an incorrect calculation of the interest if the enforcement authority has not informed him of the change referred to in § 3.

§ 5. The provisions of § 1-4 shall apply to the debtors of the claimed receivables required for the conduct of tax books within the meaning of the Tax Ordinance.

Art. 70a. (repealed)

Article 70b. (repealed)

Art. 70c. [ Application of the provisions of the Act on certain financial collateral] The claim does not affect the rights arising from the netting clause contained in the contract, as referred to in the Act of 2 April 2004. about some financial security (Dz. U. of 2016 r. items 891).

Article 71. [ Warrant for the removal of the property by the obligated] § 1. If the administrative execution of the cash receivables becomes ineffective, the enforcement authority or the creditor may request the court to order the payment of the property, in accordance with the provisions of the Code of Civil Procedure.

§ 2. An injunction to be ordered by the property liable may also be requested prior to the initiation of administrative enforcement or in the course of such enforcement, where there is a reasonable presumption that the amount of the money being enforced cannot be met by a known principal, or from his or her salary for work or from recurring benefits for a period of six months.

§ 3. The request made by the obliged property shall be based on the documents constituting the basis for the initiation of administrative enforcement or to the implementation of the security under the provisions of Chapter IV. In this case, the enforceability clause is not valid.

Art. 71a. [ Control measures against the debtor] § 1. The enforcement authorities shall be entitled to carry out a claimed claim on the debtors, to the exclusion of the banks, to check the correctness of the execution of the enforcement measure applied, subject to § 2.

§ 2. If the enforcement measure is applied by the enforcement authority referred to in art. 19 (3), (4), (7) and (8), the verification of the correctness of implementation of the enforcement measure applied, shall be carried out, ex officio or at the request of that authority, by the Chief Tax Office.

§ 3. The making available to the enforcement authority of the documents and information necessary to carry out the checks on the correctness of the enforcement measure applied shall be without prejudice to the obligation of the debtors to keep the claims of secret specified. in separate regulations.

§ 4. The control activities shall be carried out in the presence of the debtor of the claimed claim or the person responsible for carrying out the seizure

§ 5. The person carrying out the inspection activities shall be obliged to give written authorization to the enforcement authority to carry out those activities.

§ 6. A copy of the control protocol shall be served on the debtor of the claimed claim or the person responsible for carrying out the seizure.

§ 7. If the debtor of the claimed claim does not agree with the findings of the protocol, he may submit an appropriate explanation or reservation to the minutes without delay or within 14 days from the date on which it is served, the debtor shall submit it in writing.

§ 8. The provisions of paragraphs 1 to 7 shall apply, mutatis mutandis, to the person responsible.

§ 9. If, as a result of the checks, the debtor has been found to have been abrogated from the transfer of the claimed claim or the part of the claim to the enforcement authority, that authority shall issue a provision in which the amount of the claim is to be determined by the the untransferred amount. A decision on the amount of the amount not to be transferred shall be entitled to a complaint.

Article 71b. [ Repeal of the transfer of the claimed receivables to the enforcement authority] If the debtor of the claimed claim is unfounded from the transfer of the claimed claim or the part of the claim to the enforcement authority, the claim or part of the claim may be collected from the debtor of the claimed claim. in administrative enforcement mode. The basis for the issue of the instrument shall be based on the order referred to in Article 4. 71a § 9. The enforceable title shall be issued by the enforcement authority, which has been executed by the debtor in the claim of the claim.

Article 71c. [ Deferral of the due date for payment of monetary claims] § 1. The enforcement authority may, by decision, either by decision postpone the time limit for payment of the monetary claim, or to pay the payment of the payment of a monetary claim on the basis of a uniform executive title or a foreign title the Executive Committee, together with the interest accrued in accordance with the provisions of Section III of the Act-Tax Ordinance.

§ 2. The provisions of Chapters III and IV of the Act-Tax Ordinance, respectively, shall apply to the provision of the reductions referred to in paragraph 1.

§ 3. The enforcement authority shall inform the Member State or third country of the granting of the relief referred to in paragraph 1.

Chapter 2

Execution of remuneration for work

Article 72. [ Occupation of pay for work] § 1. The enforcement authority shall pay the remuneration for the work by sending to the employer the obliged notice of seizure of that part of his salary, which is not exempt from execution, to cover the cash receivable together with the interest on non-payment of receivables in time and execution costs. At the same time, the enforcement authority calls on the employer not to pay the portion of the remuneration to the debtor, but to the enforcement authority until full coverage of the claims in force.

§ 2. The concept of remuneration for the work shall be carried out upon the service of the employer of the notice of occupation referred to in paragraph 1. This occupation retains the power also in the event of a change of employment relationship or order, establishing a new employment relationship or order with the same employer, as well as in the case of a takeover of the employer by another employer.

§ 3. In relation to the amount of money that is being enforced, it does not, however, have a repay regulation that exceeds the class that is free from the class, which is done after it is occupied, and also before that occupation, if it is due after the seizure.

§ 4. At the same time as the notification referred to in paragraph 1 is sent, the enforcement authority shall:

(1) notify the person liable to take his or her remuneration for his work, serving him with a copy of the enforcing title, if he has not already been served, and a copy of the call sent to the employer, instructing, moreover, that he is not able to receive remuneration outside the classes free of course or dispose of it in any other way;

2) calls on the employer to:

(a) within seven days of the date of service of the notification, submitted, for the 3 months preceding the day of service, for each month separately, a summary of the remuneration received at that time, specifying all the components thereof,

(b) it consists, in the event of obstacles to the payment of the remuneration for the work, a statement of the nature of those obstacles and, in particular, whether or not other persons claim the right to a claimed remuneration, or in which case the case may be brought about by the court or trio of the person concerned. remuneration and whether and on what claims has been addressed to this remuneration by other creditors;

3) instruct the employer of the specified in art. 71b, art. 168c and art. 168e consequences of failure to comply with the calls referred to in points 1 and 2.

Article 73. (repealed)

Article 74. (repealed)

Article 75. [ Notice of the enforcement authority on the termination of the employer's work] § 1. If, at the time of execution, the employer has ceased to work for his work, the employer shall inform the enforcement authority immediately and in the change in the remuneration of the remuneration in the case of the employer. the required labour certificate shall indicate the enforcement authority, the number of the enforcement case and the amount of the amounts already withheld.

If the new place of employment is known to the existing employer, the employer shall immediately forward the documents relating to the remuneration of the new employer and shall inform the enforcement authority thereof. The service of these documents to a new employer has the legal effect of seizing the remuneration of the employer's liability.

§ 3. The new employer, who has been obliged to provide a certificate of work with reference to the payment of the remuneration, shall immediately inform the former employer and the enforcement authority of the employment.

Article 76. (repealed)

Article 77. (repealed)

Article 78. (repealed)

Chapter 3

Execution of pension and social security benefits and social benefits

Article 79. [ Occupation of social security benefits] § 1. The enforcement authority shall take care of the pensions and social security insurance benefits, as well as from the social pension, hereinafter referred to as 'benefits', by sending to the paying authority responsible for payment of the pension. the obligation to provide a notification of the seizure of that part of the benefits that are not exempt from execution, to cover the cash-related claims and the interest in respect of the non-payment of claims within the time limits and Enforcement costs. The enforcement authority shall at the same time invite the annuity authority not to pay the claimed part of the benefit to the debtor, but to the enforcement authority until the full coverage of the claims has been fully recovered.

Article 2 The concept of benefits shall be taken on the basis of the notification of the occupation to the authority of the profitable notice. This activity shall also be retained in the event of a change in the pension authority responsible for the payment of benefits.

§ 3. In relation to the amount of money that is being enforced, there are no regulations that exceed the amount of the class that is free from the class, which is taken after their seizure, and also before that occupation, if they are due after the seizure.

§ 4. At the same time as the notification referred to in paragraph 1 is sent, the enforcement authority shall:

(1) notify the person liable to claim his benefits, serving him with a copy of the enforcing title, if he has not already been served, and a copy of the notification sent to the pension authority, instructing, moreover, that he or she cannot receive the benefits outside the classes free of course, or dispose of them in any other way;

2. Calls on an annuity authority to:

(a) within seven days of the date of notification of the notification, the amount of the monthly benefits required and notified each change of the amount thereof,

(b) it consists, in the event of an obstacle to the payment of benefits, of a declaration of the nature of those obstacles and, in particular, whether or not other persons claim the right to receive the benefits, whether and in which court the case for such benefits is pending, and whether and on which claims have been addressed to those benefits of execution by other creditors;

3) instruct the body of the annuity referred to in art. 71b, art. 168c and art. 168e consequences of failure to comply with the calls referred to in points 1 and 2.

§ 5. The provisions of Article 4 (1) of the Rules of Regulation shall apply. 75.

Chapter 4

Execution from bank accounts and savings deposits

Article 80. [ Claim from a bank account] § 1. The enforcement authority seizes the claim from the bank account by sending to the bank a notification of the seizure of a monetary claim obligated from the bank account up to the amount of the executed monetary claim plus interest from the the title of the non-payment on the date of the claim and the enforcement costs. At the same time, the enforcement authority calls on the bank that, without the approval of the enforcement authority, it does not withdraw from the bank account up to the amount of the claimed claim, but without delay, it has transferred the claimed amount to the enforcement authority to cover the amount of the claim. claims or notified the enforcement authority, within 7 days from the date of service of the notice, of the obstacle to the payment, including the failure to carry the account of the bank's account.

§ 2. The concept of receivables from the obligated bank account shall be effected when the bank is notified of the seizure notice referred to in § 1 and includes the amounts which were not in the bank account at the time of the seizure, and were paid into this account after the seizure.

§ 3. At the same time as the notification referred to in paragraph 1 has been sent, the enforcement authority shall notify the debtor of the payment of his claim from the bank account, serving him a copy of the enforceable title, if he has not been previously served, and a copy thereof. a notice addressed to the bank prohibiting the payment of the seized amount from the bank account without the consent of the enforcement authority.

Article 81. [ Effectiveness of the activities in relation to a bank account] § 1. The seizure of a claim shall be effective in relation to the bank accounts of the obligated bank, irrespective of whether the enforcement authority has indicated in the notification referred to in Article 80 (1), the numbers of those accounts.

§ 1a. The seizure of receivables shall be effective in relation to a bank account held for several natural persons whose co-holder is obliged. Article Recipe 80 § 2 shall apply mutatis mutandis.

§ 2. If a budgetary entity is required, only the expenditure account shall be used.

§ 3. If the claims from other types of bank accounts payable than the fixed-term deposits do not cover the amount due, the bank shall carry out the claim on the account in the last order.

§ 4. The prohibition of disbursements from that account in the bank account without the consent of the enforcement authority shall not apply to payments for the current remuneration for the work and the maintenance of maintenance of the maintenance of the maintenance of the maintenance of the maintenance of the maintenance of the payment of the payment of the payment to the pay-as-its of the holder compensation. Payment of the remuneration for the work may be made after the deposit of the list of wages or other credible evidence, and the payment of maintenance of the maintenance of maintenance, to the person liable to pay the alimony, or to the payment of any other reliable proof, annuities. The bank shall pay the alimony or the pension to the hands of the person entitled to these benefits.

§ 5. Article 4 (4) shall also apply to personal income tax and social security contributions payable on payments made to current salaries.

Article 82. (repealed)

Article 83. (repealed)

Article 84. [ Claim of receivables from bank account related to the document] § 1. If, before the claim is taken from the bank account required under the art mode, 80 will be disclosed evidence of holding a bank account, hereinafter referred to as the "document", the enforcement authority shall make the claim from the bank account related to the document by entering it in the course of the seizure.

§ 2. In the minutes referred to in paragraph 1, the enforcement authority shall state the amount of the amount of the monetary claim, including interest on unpaid amounts due and enforceable costs.

§ 3. The seizure of receivables from the bank account relating to the document shall be effective against the obligated moment of the signature of the seizure of the seizure protocol referred to in § 1 by the debtor.

§ 4. The enforcement authority shall, without delay, notify the debtor of his claim in respect of the part in which he has not been released from the execution of his claim, and shall serve him with a copy of the enforceable title and a copy of the claim in respect of the claim from the bank account. associated with the document. At the same time, the enforcement authority shall instruct the obligated that it shall not execute the claimed claim outside part free of enforcement or dispose of it in any other way.

§ 5. Irrespective of the notification referred to in § 4, the enforcement authority shall send a notice to the bank about the seizing of the monetary claim from the bank account. The provisions of Article 4 80 shall apply mutatis mutandis.

Article 85. [ Claim of receivables from the bank account related to this document by the receipt of the claim] § 1. If the document is of the kind that, without its presentation, is obliged not to execute the receivables from the bank account, the enforcement authority shall carry out the seizure of the claim from the bank account related to that document by its receipt.

§ 2. The enforcement body confirms receipt of the document by means of receipt of the document. The provisions of Article 4 84 (2) to (4) shall apply mutatis mutandis.

§ 3. Irrespective of the seizure referred to in § 1, the enforcement authority shall send a notice to the bank about the seizure of a monetary claim from the bank account. The provisions of Article 4 80 shall apply mutatis mutandis.

Article 86. [ Confidentiality of the possibility of a court of remission of a document] § 1. The enforcement authority shall instruct the creditor, within 14 days from the date of the seizure referred to in Article. 85 § 1, he applied to the court for the remission of the document and notified the competent branch of the bank by service of him on the same date of the copy of the application to the court of the application for the opening of proceedings for the cancellation of the document.

§ 2. In the event of failure to notify the decision to initiate the procedure for the cancellation of the document, the competent branch of the bank, after 21 days from the date of notification of the notification of the bank account, cancels the withholding of payments from the bank account, which shall be notified to the account holder.

§ 3. The Tribunal shall consider an application for the remission of the document on the rules and in the manner prescribed by the provisions on the death of the lost documents. Claims relating to the merits of the creditor's claim shall not be filed in the proceedings for the redemption of the document. The costs of the proceedings shall be borne by the owner The court shall send the final decision on the write-off of the document to the competent branch of the bank.

§ 4. In the case of remission of the document, the competent branch of the bank shall issue a new, up-to-date document in its place, which shall issue to the owner. In the event of failure to take account of the request for remission of the document, the competent branch of the bank shall immediately cancel the suspension of payments from the bank account and notify the holder thereof.

Art. 86a. [ Pause withdrawals from claimed account] § 1. As a result of the claim from the bank account, the bank withholds any withdrawals from the bank account and immediately informs that other branches of the bank, other banks, post offices within the meaning of the Act of the Bank of the Bank of the Bank of the Bank of the Bank of 23 November 2012 -Postal law and other entities entitled to make a payment made in the accounts concerned. The seizure shall not apply to amounts free from execution.

§ 2. Other banks, post offices within the meaning of the Act of 23 November 2012. -The postal and other entities entitled to make the payments referred to in paragraph 1, after having been informed of their seizing, shall be liable to the creditor in respect of the payments made.

§ 3. The Minister responsible for public finance, in agreement with the Minister responsible for communication and the Minister of Justice, will determine, by way of regulation, the notification procedure of branches of banks, postal services within the meaning of the Act of 23 November 2012 -Postal law and other entities entitled to make payments from a claimed account in enforcement proceedings in the administration, ensuring that they are held liable for the payments made.

Art. 86b. [ Notices and summations] The notices and notices referred to in the provisions of this Chapter shall be sent to the bank and the enforcement authority using a teleptic system serving the seizure of the bank account. If the use of this system is not possible for technical reasons, the time necessary to restore the operation of the notification and the call for notification shall be served in writing.

Article 87. [ Application of the provisions of the law to be executed from accounts kept by cooperative savings banks] The provisions relating to enforcement from bank accounts and bank accounts relating to a document shall be applied mutatis mutandis in the execution of accounts held by cooperative savings banks, excluding the provision of Article 4 (1) of the Treaty on the European Economic and Social Committee. 86b.

Article 88. (repealed)

Chapter 5

Execution from other monetary claims and other property rights

Division 1

Execution of other monetary claims

Article 89. [ Claim of receivables] § 1. The enforcement authority shall carry out the seizure of a monetary claim other than that specified in the Article. 72-85, by sending to the debtor the obliged notice of the payment of the monetary claim of the obliged and at the same time calls on the debtor of the claimed receivables to have the amount due from him to the amount of the enforced receivables plus interest from the amount of the non-payment of amounts receivable and enforceable costs without the consent of the enforcement authority has not been paid by the debtor, but the amount due has been transferred to the enforcement authority to cover the claims.

Article 2 The concept of a claim shall be effected upon the service of the debtor of the claim on the claim referred to in paragraph 1. The seizure of receivables, works and services shall also apply to claims which did not exist at the time of the seizure, and shall arise after the seizure of those supplies, works and services.

§ 3. At the same time as the notification referred to in paragraph 1 is sent, the enforcement authority shall:

1. Calls on the debtor of the claimed claim that, within seven days of the date of service of the notification, he/she shall make a declaration concerning the following:

(a) considers the claimed debt-claim,

(b) provide the enforcement authority from the claimed payment of the amount to cover the amounts receivable or for which reason it refuses to do so,

(c) either-and in which court or before which the body is or has been subject to a claim for a claimed claim;

2) inform the obligor that it is not allowed to receive or dispose of it or the security established for it;

3. serve the required copy of the executive title, if it has not been notified beforehand, as well as a copy of the application referred to in art. § 90 § 1.

Art. 89a. [ Seizure of receivables from overpayment or tax return] § 1. Seizure of receivables from overpayment or refund of tax within the meaning of the Act of 29 August 1997 -The tax ordination shall also include future claims arising from the overpayment or refund of tax arising during the year from the date of the seizure.

§ 2. The debtor of the claimed claim shall submit the statement referred to in art. 89 § 3 point 1, at the same time as the transfer to the enforcement authority of the amount to cover the receivables, or to inform the enforcement authority of the lack of its property if it is not a debtor of the claim.

§ 3. Notice of seizure and other writings in the framework of enforcement from overpayment or refund of tax shall be drawn up and served by means of electronic communication in the manner prescribed by the provisions issued on the basis of art. 67 § 2c.

Article 90. [ Request for a perpetual entry in the register of claims] § 1. If the enforcement authority is aware that the claimed claim is secured by an entry in the perpetual register or by filing a document to a set of documents, it shall submit to the competent court for the purposes of carrying out the perpetual book an application for an entry for the the seizing of the claim or the submission of that application to a set of documents. The enforcement authority's request shall be accompanied by a write-down of the enforceable title.

(2) If the claim is to be made subject to the obligation of the authorities who are at the same time as the budgetary units or the local government, or the funds to which they are available, the debtor shall be deemed to be the debtor of the claim. the right to release the payment order.

Article 91. [ Application of the provisions of the Act in case of evasion of the transfer of the claimed amount] Where the debtor of the claimed claim is abrogated from the transfer of the claimed amount to the enforcement authority, although the claim has been recognised and is due, the provisions of Article 4 respectively shall apply mutatis mutandis. 71b.

Article 92. [ Enforcement of amounts subject to national postal transfers] The execution of amounts subject to national postal transfers shall apply mutatis mutandis to the enforcement of other monetary claims. In this case, the addressee of the claimed claim is considered to be the addressee of the claim, and the debtor is the debtor's post office within the meaning of the Act of 23 November 2012. -Postal law, which is obliged to pay the amount of transmission to the addressee.

Division 2

Execution from the rights of financial instruments recorded on the accounts of securities or other accounts and from the receivables from the monetary accounts

Article 93. [ Seizure of rights from financial instruments] § 1. The enforcement authority shall exercise the rights of financial instruments within the meaning of the provisions on trading in financial instruments recorded in the securities account or other account and the claims on the obligated cash account by a transfer to the operator of those accounts, hereinafter referred to as "the holding accounts", of the notification of the seizing of the rights of financial instruments and of the claim from the cash account committed to the amount of receivables which have been received Article 2.

§ 2. The enforcement body shall invite the presenter's accounts to provide the enforcement authority from the cash account of the committed appropriations to the amount of the duty to be enforced, including interest on unpaid amounts due and costs enforcement, and if funds in the cash account are not sufficient to cover the amounts enforced, to make the sale of the seized financial instruments at the request of the enforcement authority and the amount of the proceeds to be paid to the enforcement authority by the enforcement authority or notified that authority within 7 days from the date of notification of the an obstacle to the execution of a class, including the failure to conduct a cash account, a securities account or another obligated account.

§ 3. The seizure of the rights of financial instruments and of the claims on the cash account shall be made on the delivery of the accounts of the notice of seizure of those rights and shall also include rights and claims which have not been recorded or not were in the accounts of the obligated at the time of the seizure.

§ 4. The seizure of rights from financial instruments and money account claims shall also be effective if the notice referred to in § 1 contains only the name or business name and address of the obligated.

§ 5. At the same time as the notification referred to in paragraph 1 is sent, the enforcement authority shall:

1) to notify the debtor of the payment of his rights from financial instruments and claims from the cash account, to serve him a copy of the enforcing title, if he has not been served before, and a copy of the notice addressed to the presenter the seizing of rights from financial instruments and money account receivables, as well as notifying the obligor that it is not allowed to dispose of them;

2) calls on the obliged, within 7 days from the date of service of the notification referred to in point 1, to inform the enforcement body in what order and at what price the financial instruments are to be disposed of.

§ 6. In the case referred to in paragraph 5 (2), the enforcement authority shall, at the disposal of the obligated, issue an order for the sale of financial instruments traded within the meaning of the provisions on the trading of financial instruments.

§ 7. If the price or order of disposal of the financial instruments has not been indicated within the prescribed period or if the sale of the financial instruments in accordance with the undertaking's disposition does not come to effect within 5 consecutive days of the transaction, the enforcement authority issues an order for the sale of financial instruments at a price which allows the execution of an order in organised trade.

§ 8. The enforcement authority shall determine the scope and order of the sale of financial instruments on the basis of the quotations from the day preceding the day of the order of their sales in organised trade.

§ 9. In the first place, the financial instruments the prices of which on the day preceding the day of the sales order provided the highest income or the lowest loss calculated in relation to the nominal value of those instruments shall be subject to the first sale.

§ 10. If, on the first transactional day after the expiry of the period referred to in § 7, the sale of financial instruments does not take place or the sale is not sufficient to cover the outstanding amounts receivable, the enforcement authority shall order the execution of the amount of the financial instruments. Complementary sales, applying the rules set out in § 8 and 9.

Article 94. [ Notification on the seizing of financial instruments] § 1. The provisions of Articles shall apply mutatis mutandis to the seizure of financial instruments recorded in an account of securities or other accounts but not subject to organised trading. 93 (1), (3), (4) and (5) (1).

§ 2. Upon receipt of the notification of the seizing of financial instruments referred to in § 1, the presenter shall immediately send the enforcement authority an extract from the obligated accounts.

§ 3. The sale of the financial instruments referred to in paragraph 1 shall be made to natural persons under Chapter 6 of Chapter 6 of Chapter 6 of Chapter 6.

Article 94a. [ Record of the buyer's financial instruments on its account] The holding accounts shall record the buyer's financial instruments on its account on the basis of the provision referred to in Article 4. 68b.

Article 94b. [ Payment of the claimed amounts or amounts obtained from the sale of the claimed rights] If the presenter makes a payment account the required amounts or amounts obtained from the sale of the claimed rights from the financial instruments, or the execution of the obligations resulting in the ineffectiveness of the execution of the executed, the provision of art shall apply mutatis mutandis. 71b.

Article 94c. (repealed)

Article 94d. [ Exclusion of branch regulations] The provisions of this branch do not apply to a collection account within the meaning of the provisions of the Act of 29 July 2005. marketing of financial instruments (Dz. U. of 2016 r. items 1636, as amended).

Division 3

Execution of securities not credited to a securities account

Article 95. [ Seizure of securities not recorded on a securities account] § 1. The enforcement authority shall carry out the seizure of securities not credited to the securities account by the receipt of the document, the possession of which is a necessary condition for exercising the right of those securities. The provisions of Article 4 84 (2) to (4) shall apply mutatis mutandis.

§ 2. Busy securities not credited to the securities account the enforcement authority shall transfer to the sale to the entity holding the authorisation of the Financial Supervision Commission for the taking-up of activities related to the turnover of such securities, and In the absence of such a case or if the sale in that mode would involve the removal of excessive costs, it shall be sold in accordance with the provisions of Chapter 6 of Chapter 6 of Chapter 6 of Chapter 6.

§ 3. When ordering the sale of securities to an entity as referred to in § 2, the enforcement authority shall apply the rules laid down in Article 3. § 8-9.

§ 4. If the sale of the securities is subject to the provisions of Chapter 6 of Chapter II of Chapter 6 and to estimate the value of the securities seized by the tax expert, the enforcement authority would have to pay too large a cost, shall accept the price of the call at the nominal price of the securities with the consent of the obligated.

Division 4

Execution of the promissory notes

Article 96. [ Weksla seizure] The enforcement authority shall carry out the seizure of the promissory notes within the meaning of the Act of 28 April 1936. -Bills of exchange (Dz. U. of 2016 r. items 160), by means of the receipt of the promissory notes using the rules laid down in Article 4 (1) 84.

Art. 96a. [ Actions for use of the vector] At the same time, the enforcement authority shall:

1. Calls on the trasse that the sum of the promissory notes from him should not be paid to the legal holder of the promissory notes, but the sum due shall be paid by the enforcement authority within the period of redemption of the promissory notes;

2) inform the obligor that it is not allowed to dispose of the claimed promissory note or to collect the sum of the promissory note from the trasata.

Article 96b. [ Exercise of the rights required for the implementation of the claimed promissory notes] § 1. The enforcement authority may exercise any rights required for the execution of the claimed promissory notes.

§ 2. The obligation shall provide the enforcement authority with any explanations needed for the investigation of the rights against the traats.

Article 96c. [ Submission of the promissory notes for payment] The enforcement authority shall present a promissory notes for payment in accordance with the provisions of the Act-bills of exchange or sell in accordance with the provisions of Chapter 6 of Chapter 6 of Chapter 6 of Chapter II.

Article 96d. [ Indos promissory notes on the buyer] § 1. If the execution of the promissory notes is made in the form of sale, the enforcement body, subject to § 2, indossifies the weksel to the buyer. The indos carried out by the enforcement authority exerts the effects of the indosis entered by the obligated.

§ 2. If the words "not on order" or other disclaimers are placed on the promissory notes, the enforcement authority may transfer the promissory notes to the buyer only in the form and with the effects of the ordinary transfer.

Art. 96e. (repealed)

Article 96f. [ The claim secured by a promissory notes] § 1. If the execution of the promissory notes in accordance with the procedure laid down in the Article 96c will prove ineffective, the seizure of the promissory notes will become a claim of a secured promissory notes.

§ 2. The provisions of Chapter 5 of Chapter 5 of Chapter 5 shall apply mutatis mutandis to the claim referred to in paragraph 1.

Division 5

Execution of property rights and related rights and industrial property rights

Article 96g. [ Scope of execution] § 1. The enforcement authority shall take the following classes:

1) copyright of property rights and related rights,

2) Patent,

3) protective rights on the model nugget,

4) the right from the registration of the ornamented design,

5) the rights of registration of the trademark,

6) the right to use the trademark of the commonly known unregistered,

7) the rights of the registration of the topography of the chip,

8) the right to a rationalisation project

and the benefits of these rights, by inscribing them to the protocol of seizure and signing the protocol by the tax border, and the obliged or witnesses.

§ 2. The concept of the rights referred to in § 1 points 2-5, 7 and 8 may also take place by a message to the Patent Office of the Republic of Poland notice of the seizing of the law.

§ 3. Occupancy is not subject to:

1) the copyright of the assets serving the creator for his life, except for the required receivables;

2) the right to a piece not published, if the heirs oppose the execution of this right and the opposition is in accordance with the revealed will of the creator of the ununiversalization of the work;

3) a patent and protective law against a utility model of a secret nature.

§ 4. The seizure is effective upon the signing of the protocol of the seizure by the persons referred to in § 1, or service to the Patent Office of the Republic of Poland notice of seizure, if it was earlier.

§ 5. The enforcement authority shall immediately after the seizure:

1. it shall serve the minutes of the seizure;

(2) deliver a copy of the enforceable title if it has not previously been effected by the person concerned;

(3) notify the obligor that he is not allowed to dispose of the rights occupied;

4) send to the Patent Office of the Republic of Poland a request to make an entry in the proper register of a seizure of the law, if the object of the seizure is the rights covered by these registers.

Article 96h. [ The inclusion in the protocol of the description of the claimed rights] § 1. The tax collector shall include in the minutes the seizure description of the claimed rights and, if possible, the estimate of the rights claimed.

§ 2. If an estimate by the treasury of the treasury value of the claimed rights is not possible or the seizure is made by the service of the Patent Office of the Republic of Poland, the enforcement authority shall request the proficient treasury to estimate the value of these rights.

§ 3. The assessment made by the treasury responsible shall have the right to lodge a complaint with the enforcement authority within seven days of the date of the seizure. In the event of failure to take account of the pledged plea, the enforcement authority shall request the chartered treasury to mark the value of the claimed rights.

§ 4. The sale of the claimed rights shall be subject to the provisions of Chapter 6 of Chapter 6 of Division 2.

§ 5. (repealed)

Art. 96i. [ Application of enforcement provisions from other monetary claims] In the enforcement of the claims of the rights referred to in art. 96g § 1, the provisions relating to the execution of other monetary claims shall apply accordingly.

Division 6

Execution from participation in a limited liability company

Art. 96j. [ Seizure and receivables] § 1. The enforcement authority shall take part in a limited liability company, hereinafter referred to as 'the company', and the claims of that law by sending a notice of participation to the company and calling on it to make any claims falling within the company's own right to be used. the amount of the duty to be enforced, together with the interest on the non-payment of claims on time and the enforcement costs, did not pay the principal, but the sums due passed to the enforcement authority on the basis of the payment of claims.

§ 2. The concept of participation and claims shall be effected upon the notification to the company of the notice referred to in paragraph 1.

§ 3. Enforcement authority at the same time as the transfer of a seizing notice to the company:

1) directs the application to the Court of Registry to make an entry in the National Court Register of the entry of the participation;

2) inform the obligor that he is not allowed to collect the duties referred to in § 1 or dispose of the occupied participation;

3. it shall serve the required copy of the instrument, if it has not been notified beforehand, and also a copy of the application referred to in point 1.

Article 96k. [ Speech to the court to order the sale of the seized share] § 1. Where the enforcement of the claims for the claimed participation does not lead to full coverage of the claim, the enforcement authority shall enter the competent court of registry to order the sale of the claimed share.

§ 2. If the court does not manage the sale of the claimed participation, the enforcement actions shall remain in force.

§ 3. If the court manages the sale of the share, and the company's contract:

1) does not contain any restrictions on the disposal of the participation or

2) contains restrictions of disposal of the share, but the company, within the time limits and under the rules laid down in the Code of Commercial Companies, does not request an estimate of the value of the claimed participation, or will request such an estimate, but will not indicate the person who will be able to participation, or the person indicated by the company, does not pay the enforcement body to a fixed price

-the enforcement authority shall sell the occupied part by applying the provisions of Chapter 6 of Division 2, as appropriate, subject to paragraph 4.

§ 4. If a registration court has assessed the value of the claimed participation, the enforcement authority shall take the amount of the estimate as the price of the call.

Division 7

Execution of other property rights

Article 96l. [ Seizure of other property rights] The enforcement authority shall exercise any other property rights other than those laid down in Article 4. 89-96k, by:

1) receipt of the document, if the condition of exercising the property right is possession of the document, or

2) the notification of the debtor, if the claimed property right is of such a nature that it is marked by the entity charged with respect to the obligated.

Art. 96m. [ Adequate application of the law] The provisions of Chapter 5 of Chapter 5 of Chapter 5 of Chapter 5 of Chapter 5 shall apply mutatis mutandis to the enforcement of other property rights, except that in the case of sales the provisions relating to the sale of movable property shall apply.

Chapter 6

Execution of movable property

Division 1

Occupation

Article 97. [ Execution Mode] § 1. The execution of the movable property of the obligated treasury shall be carried out by their seizure.

§ 2. Occupations shall be subject to the movable property of the obliged, both in his or her own or in the authority of another person, if they have not been excluded from the execution or released from execution.

§ 3. The movable property sent as a national postal consignment at the address of the debtor shall be subject to a seizure in the postal service within the meaning of the Act of 23 November 2012. -Postal law required for the service of those consignments. The seizure of these movable property is equivalent to the service to the addressee. The tax collector shall open a seized mail order in the presence of a representative of the post office.

§ 4. A movable property constituting joint ownership of a company that does not have legal personality or joint ownership in the fractional part of which it is obliged to co-owner may be carried out, if the other co-owners agree to sell such a movable property. After the sale of the movable property to any other joint-owners, the enforcement authority shall transfer the amount obtained from the sale corresponding to their fractional part to the joint ownership or to the share referred to in the contract of the company.

§ 4a. If the enforcement authority has not obtained the consent referred to in § 4, it shall seiate the share of the joint-ownership. The seizure of fractional ownership of movable property shall be carried out in the manner prescribed for the seizure of movable property, but the sale shall be subject only to a busy share of the

§ 4b. Other co-owners or each of them shall have the right to acquire the claimed share of the undertaking at the price of the assessment of that share. If the intent to acquire the claimed share will report more than one co-owner, the enforcement authority shall sell the share to that co-owner, who offered the highest price.

§ 5. They shall not be subject to the seizure of movable property above the amount needed to satisfy the claims enforced with interest in respect of unpaid receivables in time and execution costs, if the person is obliged to carry out another subject of enforcement. a movable property with a sufficient value to satisfy these claims, and the execution sale of that movable property shall not obstruct the difficulties.

Article 98. [ Procedure for occupations of movable property] § 1. The seizure of the movable property shall be effected by entering it in the minutes of the seizure and signing of the protocol by the treasury. The protocol shall also be signed by the obligation or witnesses.

§ 2. The compulsory service shall be served by a copy of the minutes of the seizure, as well as a copy of the executive title, if it has not previously been effected by the person concerned.

§ 3. On each busy movable property, the treasury shall affix a mark, revealing to the outside of its activity.

§ 4. In the case of an attachment of a means of transport subject to registration under separate provisions, the enforcement authority shall immediately inform the competent authority that the registration of the seizure has been carried out.

Article 99. [ Protocol on movable property] § 1. The tax collector shall include in the seizure record a description of each movable property taken on the basis of its characteristics, and shall mean its estimate, unless otherwise provided for in the provisions of paragraphs 2 and 3. In the preparation of the protocol, the obligated class shall have the right to provide the accounts and other evidence to indicate the estimated value of the movable property.

§ 2. The obligation shall be entitled within 5 days from the date on which the movable property is seated, the right to lodge a complaint with the enforcement authority for an estimate made by the treasury officer. In this case, the enforcement authority is obliged to summon the treasury to estimate the value of the movable property occupied.

§ 3. The occupied products of gold, platinum and silver shall not be estimated below the value of the crumber from which they were manufactured. An estimate of the value of such movable property shall be carried out by the treasury. This also applies to the estimation of the value of other valuables used, as well as for machinery and other production facilities and means of transport.

§ 4. The enforcement authority may call on an expert treasury to estimate the value of other movable property occupied, if it considers it necessary. The enforcement authority may also request the expression of an opinion to the price-test institution in these cases.

Article 100. [ Disposition of movable property by the Treasury] § 1. The treasury shall leave the occupied mobility at the place of the seizure under the supervision of the obliged or adult of his household or other person whose moveable he has occupied. If the occupied mobility cannot be left in the place of the seizure, and there is no other person to be able to surrender the occupied mobility under the supervision, it shall be taken under the supervision of the enforcement authority.

§ 2. The tax collector may, after seizure of the movable property, take it from the obliged and give it under the supervision of another person or enforcement body, if he/she does not give the right to properly store the movable property, refuses to sign the seizure protocol, and also when removing or removing movable property occupied or at risk of occupancy.

§ 3. If the occupied movable property is a monument within the meaning of the provisions of the Act of 23 July 2003. about the protection of monuments and the care of the monuments (Dz. U. of 2014 items 1446, of late. zm.), the treasury of the treasury gives it under the supervision of a state or self-government institution of culture. The enforcement of occupied movable assets from gold, platinum and silver and other non-cultural valuables shall be carried out by the enforcement authority.

§ 4. The person or institution under whose supervision the movable property is occupied shall exercise the duties of the caretaker. The tax collector is served by the caretaker copy of the seizure protocol.

Article 101. [ Right of use of occupied movable property by the obligated] § 1. The debtor or the household shall be entitled to the normal use of the movable property, left under the supervision of the person concerned, that the movable property shall not be transferable to the value of the movable property. The same shall apply when the movable property has been occupied by another person and has been left under its supervision if the person concerned has been entitled to use that movable property.

§ 2. In other cases, the caretaker shall not have the right to use the movable property, unless its use is necessary in order to maintain its value. In the case of use by the livestock keeper, the value of the benefits obtained shall be counted against the cost of the supervision.

Article 102. [ Storage of the occupied movable property by the caretaker] § 1. The caretaker is obliged to store the occupied movable property with such diligence not to lose the value, and to issue it upon the call of the enforcement authority or the treasury officer. The custodian shall be obliged to notify the enforcement authority of the intended change in the place of transfer of movable property.

§ 2. The enforcement authority shall, at the request of the caretaker, repay the necessary expenses relating to the execution of the supervision and the remuneration for the supervision, unless one of the persons referred to in Article 4 (1) is to be carried out by the custodic. 101 § 1.

§ 3. The enforcement authority shall also determine expenditure and remuneration for the custody of the occupied movable property in the premises of that body.

§ 4. The decision of the enforcement authority on the reimbursement of expenses associated with the execution of the supervision and the remuneration for the supervision shall serve the creditor, the obliged and the caretaker of the complaint.

Article 103. [ Exclusion of caretaker liability] § 1. The caretaker shall not be liable for damage, destruction or loss of the claimed movable property resulting from a case or force majeure.

§ 2. The damage, destruction or loss of the movable property in the course of transport shall be the responsibility of the enforcement authority, unless the result of a case or force majeure is due to the damage.

Division 2

Sales

Article 104. [ Sales of occupied movable property] § 1. The sale of occupied movable property shall not take place earlier than the seventh day from the date of the seizure.

§ 2. The sale of occupied movable property may take place immediately after the seizing, if:

(1) movable property shall be easily spoiled, or the supervision or storage of such movable property would result in costs disproportionate to the value of the movable property;

2) occupied livestock, and obliged to consent to the acceptance of it under the supervision;

3) the execution concerns the obligation upon which the enforcement authority has accepted from the obligated, the farmer, the transfer of his receivables for future supplies of goods, and the delivery of those from the fault committed within the time limit has not been executed.

Article 105. [ Restrictions on the sale of movable property] § 1. Occupied movable property, subject to § 2 and 3, enforcement authority:

1) sells by means of public auction;

2) sell at the price of the estimate to trading operators;

3. forward to the sale to the sales agents of the commission of this type of movable property;

4. sold by tender tender;

5) sells out of free hand.

§ 2. Occupied objects constituting a monument within the meaning of the provisions of the Act referred to in art. 100 § 3, the enforcement authority, in agreement with the competent due to the place of seizure of those objects of the voivodship conservator, and in the case of library materials-the Director of the National Library in Warsaw, reports in order to acquire the institution referred to in Article 100 § 3, or of an entrepreneur engaged in the turnover of these objects. The value of such items shall be estimated in accordance with the procedure laid down in Article 99 § 3.

§ 3. The transfer referred to in paragraph 1 (3) and the sale under the conditions laid down in § 2 shall take place at the price of the estimate.

§ 4. Foreign currency occupied or other foreign exchange values shall be sold by the enforcement authority to the bank which is to hold its focus.

Art. 105a. [ Public Bidding] § 1. Public auction shall take place within the time limit and the place designated by the enforcement authority.

§ 2. The enforcement body shall announce the auction by the notice. The notice shall include:

1) the place and the term of the auction;

2) the determination of the movable property to be sold, stating their nature and the amount of the estimate;

3) the place and term in which you can watch the movable property before bidding;

4) the name or business name and address of the obligated.

§ 3. Not later than 3 days before the auction day, and in the cases referred to in art. 104 § 2-at the latest one hour before the start of the auction, the enforcement body shall place the notice of bid in the place where the bidding is to take place, on the bulletin board of the enforcement body and in other places, where the placement of such the Notice shall be deemed to be intentional.

§ 4. A copy of the auction notice shall be delivered to the debtor at the latest 3 days before the day of the auction.

§ 5. If the estimated value of the movable property sold exceeds the amount of PLN 4500, the enforcement authority shall also include a notice on the auction in the press, and in particular in the logbook in the relevant locality.

§ 6. The provisions of § 5 shall not apply in cases where the sale can take place immediately after the seizing of movable property.

§ 7. The bidding cannot be started later than two hours after the deadline indicated in the notice of the auction.

Art. 105b. [ Submission of the defective enforcement authority] § 1. If the estimated value of the movable property sold exceeds the amount of PLN 4500, the persons acceding to the tender shall submit to the enforcement authority a tendering security of 1/10 of the amount of the estimate.

§ 2. The Wadium is included in the sale price or returns, unless otherwise provided for in this Act.

Art. 105c. [ Pass-bidding process] § 1. The auction takes place orally and starts with the price call. The price offered ceases to bind a bidder if another participant has offered a higher price, hereinafter referred to as the 'act'. The treasury shall give the property of the movable property sold, hereinafter referred to as the "beehive", to the person who offered the highest price if, after three calls for further action, no one has offered any more.

§ 2. The licence shall be deemed to be ineffective if it does not take part in at least two participants, as well as where none of the participants has even offered the price of the call.

§ 3. Re-bidding may be designated after being made public within the time limits and in the manner set out in art. 105a § 3-5.

§ 4. If the amount obtained from the sale of the movable property of the movable property is sufficient to satisfy the claims and the interest in respect of the non-payment of claims in time and execution costs, the treasury shall terminate the auction, and the body shall be responsible for the payment of the amount of the claim. the enforcement of the other movable property shall be released from the class.

§ 5. The provision of § 4 shall not apply to movable property seized in the customs procedure.

Art. 105d. [ Obligation to pay call price] § 1. The purchaser shall be obliged to pay immediately after giving it at least the price of the call or to submit to the applicant a check issued to the enforcement authority for an amount of at least the price of the call of movable property. If this price does not pay or does not submit a reaffirmed check, it loses the right resulting from the attachment and cannot participate in the further bidding. The treasury shall immediately resume the auction of the same movable property, starting with the price of the call.

§ 2. The difference between the purchase price and the amount for which the cheque was issued or paid after the award, the purchaser shall settle, under the rigorous provided for in § 1, until the 12th day of the next day. The buyer who does not pay the rest of the price within this time limit shall lose the right of claim and the right to reimbursement of the amount regulated during the auction in cash or in a confirmed cheque.

§ 3. Persons who have lost their right to be used shall lose their right to reimbursement of the amount paid by the title defective.

Article 106. [ Price Call Price] § 1. The call price at the first auction date is 3/4 of the estimated movable property. If the auction in the first time does not come to an effect, the movable property may be sold in the second bidding term. The call price in the second bidding term is half the value of the estimated movable property. Auction sales may not be made at a price lower than the call price.

§ 2. The enforcement authority shall notify the requested enforcement authority at the latest three days before the day of the auction. In the cases referred to in Article 104 § 2 the notification shall take place before the auction starts.

Article 107. [ Acquisition of the property rights of occupied movable property] § 1. The right of ownership of the occupied movable property, which is the subject of auction, is acquired by the person who, in keeping with the rules on the conduct of the auctions, offered the highest price, obtained the nailing and paid the entire price in time. The purchaser may not demand the cancellation of the auction and the acquisition of the movable property, nor shall the purchase price be reduced because of its defects, misestimation or any other reason.

§ 2. The buyer, who has become the owner of the acquired movable property, shall immediately receive it, subject to § 2c. If the purchaser does not receive the movable property immediately, it shall pay the cost of its storage from the date of the auction to the day of receipt. The costs shall be determined by the enforcement authority.

§ 2a. The obligation, the creditor and the auction participant may submit a complaint to the auction protocol for the infringement of the rules on the conduct of the auctions. The complaint shall be considered within 7 days from the date of notification.

§ 2b. The order shall be issued by the enforcement authority on the application for infringement of the provisions on the conduct of the auctions. The decision of the enforcement authority dismissing the complaint is intended to be a complaint.

§ 2c. The lodging of the complaint shall withhold the issue of the buyer's sold thing until the complaint is considered. This does not apply to perishable things and to the purchasers ' issue before the complaint is brought.

§ 2d. The Buyer may renounce the acquired thing and demand a refund of the paid price if within the period referred to in § 2a, the complaint has not been processed and the purchaser of the item has not been issued.

§ 3. The auction, carried out in violation of its public service provisions, of the price of the call and acquisition, and of the exemption from participation in the auction, shall be invalidated by the enforcement authority or its supervisory authority. However, the auctioning of the auctions can only occur if the movable property sold is still in the buyer's possession.

§ 4. The auctions shall not be allowed to participate:

1) obliged;

2) the treasury of the auctioneers bidding, his spouse and children;

3) employees serving the enforcement authority, their spouses and children, and if there are more enforcement bodies in a given locality-also the employees of those other bodies;

4) persons present at the auction in an official capacity;

5) persons who have transferred the claimed movable property to the State Treasury, and the members of their families referred to in point 2.

Art. 107a. [ Tender tender] § 1. The enforcement authority shall, with the agreement of the creditor and the person responsible, organise a tender if there is a reasonable presumption that the sale of the movable property in a public auction will not obtain a favourable price.

§ 2. The persons referred to in Article 4 shall not be eligible to participate in the tender. 107 § 4.

§ 3. Each bidder may submit one tender.

Article 107b. [ Notice of tender announcement] § 1. The enforcement authority shall invite the tenders to be submitted by means of the notices in the manner and in the places indicated in the Article. 105a § 3 and 5.

§ 2. The tender notice shall include at least:

1) the name and address of the enforcement authority;

2. the movable property to be sold, stating their type and the estimated value and price of the call;

3) the place and date of submission of tenders;

4) the place and date of the opening of tenders;

5) the place and term in which you can watch the movable property;

6) the name or business name and address of the obligated.

§ 3. The time limit laid down by the enforcement authority to notify the offered price for movable property submitted for sale by tender shall not be less than 3 days from the date of application of the notice of invitation to tender to the public.

§ 4. The price of the call for sale by tender shall be 3/4 of the value of the estimated movable property. This sale may not be made at a price lower than the call price.

Article 107c. [ Quote Selection] § 1. Tenders shall be opened in the place and within the time limits specified in the notice of invitation to tender by the enforcement authority.

§ 2. Tenders shall be submitted to the tenderers in the tender procedure.

§ 3. The name or company and address of the successful tenderer, as well as the price quoted in the tender, shall be announced to the persons present and recorded in the tender procedure.

§ 4. When selecting an offer, you will select the offer with the most advantageous price.

§ 5. The result of the tender shall be published immediately after the opening of all tenders.

Article 107d. [ Sales of occupied movable property by invitation to tender] § 1. The provisions of Article 4 (1) shall apply mutatis mutandis to the sale of the movable property occupied by tender. 105b, 105c and art. 107 § 1-3, with the date of the auction being understood to be the day of the opening of tenders.

§ 2. If the sale of occupied movable assets by tender does not come to fruition, the enforcement body shall sell it in the way of public auction.

Article 108. [ Sales from the free hand of unsold movable property] § 1. Occupancy of movable property which has not been sold in accordance with the procedure laid down in Article 105 § 1 points 1 to 4, and in the case of auction sale-within the second of its term, the enforcement body sells out of free hand at the price specified by that body, however, not lower than 1/3 of their estimated value.

§ 2. Occupied movable property, unsold under § 1 mode, the enforcement authority sells at the price applied at the concentration of objects used or the focus of secondary raw materials to the organizational units of health protection and social assistance, educational institutions, institutions of culture and charitable organisations, if they can be used by those bodies in the performance of their statutory tasks.

§ 3. Occupied movable property, not sold under § 2 mode, shall be sold by the enforcement body to the units leading to the purchase of second-hand objects or secondary raw materials.

Art. 108a. [ Reimbursement of unsold movable property] Occupancy of movable property which has not been sold in accordance with the procedure laid down in Article 108, the enforcement authority returns the obligation.

Article 109. [ Proceedings for the sale of movable property succumbing to the rapid spoil or of precious metals] § 1. The Minister responsible for public finance shall determine, by means of a regulation, a specific procedure for:

(1) the sale of the movable property which is seized rapidly and ensures that it is sold immediately;

2) the storage and sale of occupied movable property from precious metals, precious and semi-precious stones, natural and cultured pearls, corals and amber, ensuring the correct valuation of the occupied movable property and preventing their theft.

§ 2. The Minister responsible for public finance, in agreement with the Minister responsible for internal affairs and the Minister of National Defence, will determine, by way of regulation, a specific procedure for storage and sale of occupied weapons, ammunition, explosives and other items of possession of which an authorisation is required, excluding any possibility of such movable property being provided to unauthorred persons.

Chapter 7

Execution of real estate

Division 1

General principles

Article 110. [ Enforcement from the property] § 1. (repealed)

§ 1a. (repealed)

§ 2. (repealed)

§ 3. (repealed)

§ 3a. The enforcement authority shall take enforcement actions related to administrative enforcement from the property after receiving an advance payment to cover the expected expenses from the creditor, who is not the Head of the tax office, the Member State, the State the third or State Labour Inspectorate, hereinafter referred to as the 'funding creditor'. Article Recipe 29a shall apply mutatis mutandis.

§ 4. The financing creditor shall pay the advance to the enforcement authority successively as the subsequent enforcement action is taken by that authority. The amount of the individual advance payments shall be determined by the enforcement authority on the basis of the expenditure anticipated, including that, where the execution of the property is carried out by the next financing creditor, also for those creditors, by separating the amount of the advance payment. between all the sponsoring creditors in proportion to the ratio of their cash receivables to the total amount of the financing creditors of the sponsoring creditors, subject to § 5.

§ 5. The total amount of the advance due from one financing creditor shall not be more than 5% of the amount of the monetary claim enforced, plus interest for not paying it in time and not more than PLN 11 400, with the fact that the amount of interest shall be assumed to be the date of the first advance.

§ 6. The enforcement authority shall reimburse the advance of the creditor by the distribution of the amounts obtained from the execution up to the amount of the enforceable amounts to cover the enforcement expenditure.

§ 7. In the event of non-payment of the advance referred to in § 4, the enforcement authority shall invite the sponsoring creditor to pay it within 7 days from the date of service of the call and, after the expiry of that time limit, shall not proceed with the execution of the property.

Article 110a. [ Notice of Initiation] If the property is located in the area of activity of several enforcement agencies, the enforcement authority shall notify the initiation, and then on completion of the execution of the other enforcement authorities, where the property is situated.

Article 110b. [ Participants of the property enforcement proceedings] The participants of the enforcement proceedings from the property are:

1) obliged;

2. enforcement creditors;

3) persons who are entitled to limited rights in rem or claim or personal rights secured on real estate;

4) the body which has entered into an agreement to place the property in perpetual use, if the subject of execution is perpetual use.

Division 2

Occupation

Article 110c. [ Real Estate Procedure Procedure] § 1. The enforcement authority shall proceed with the administrative execution of the property by seizure of the property.

§ 2. The concept shall be taken by the obligation of the obliged to pay the amount of the duty to be enforced and the interest in respect of the non-payment in time and execution costs within 14 days from the date of service of the call, under the obligation of accession to the description and valuation of the property. A copy of the enforceability shall be served on the subject, provided that it has not been notified beforehand.

§ 3. At the same time as the request referred to in paragraph 2 is sent, the enforcement authority shall submit to the competent court a request for entry to the perpetual record of the initiation of the execution or of the submission of that request to a set of documents.

§ 4. The seizure of immovable property shall be effected upon service of the requested notice referred to in § 2, except that for the person who has not been served the call, as well as in relation to third parties, the property shall be occupied at the time of the entry in the perpetual register or the submission of an application by the enforcement authority to a set of documents, subject to § 5.

§ 5. For anyone who knew about the initiation of the execution, the effects of the seizure arise from the moment when the message was initiated, even though the call was not yet to be sent or an entry in the perpetual ledger was not yet made.

§ 6. In the event that the whereabouts of the obliged or other participant of enforcement proceedings are not known, the enforcement authority shall request the competent court to establish a curator to replace the person not present. The curator shall also carry out his duties in the interests of other persons who, in the subsequent course of the proceedings, will not be able to be effected. However, the curator can only represent individuals whose interests are not contradicated.

Article 110d. [ A combination of enforcement proceedings conducted on several properties] § 1. The enforcement authority combines enforcement proceedings carried out on several properties of the same undertaking or on several parts of the same property as well as enforcement proceedings concerning the part of the property and its entirety, if it corresponds to the purpose of enforcement and there is no legal or economic impedance.

§ 2. If the property is located in the area of operation of various enforcement bodies, the merger manages the body which first initiated the execution.

§ 3. Enforcement proceedings may be separated if the reasons which caused the merger continue to be eliminated in the course of its course of action.

Art. 110e. [ Occupation real estate] § 1. The seizure includes the property and all that can be subject to mortgages, as well as property loans.

§ 2. If the execution is carried out in order to investigate receivables from insurance contracts or mortgage-backed claims, the seizure also includes the rights resulting from the contracts of insurance of the items listed in § 1.

Article 110f. [ Disposition of the property after its occupation] § 1. The regulation of the property after its seizing does not affect further enforcement proceedings. The purchaser may participate in the proceedings in the obligation. In any case, enforcement actions shall be valid in relation to the buyer.

§ 2. Regulations of items subject to occupation together with the immovable property after their seizing are invalid. This does not apply to the regulations of the real estate manager in respect of his statutory powers.

§ 3. The charge of the property by the obligated after its seizing and the ordinance of the emptied mortgage is invalid. In the event that a forced mortgage is entered after the property is seized, the claim shall not take precedence over the claims secured by the hypothetical collaterals.

Article 110g. [ The management of the board over the property] § 1. The seized property shall be left on the board of directors to which the liquidators are applied.

§ 2. If the proper functioning of the management board so requires, the enforcement authority shall receive the required management board and set up another administrator.

§ 3. The provision of § 2 shall also apply to the liquidator established by the enforcement authority.

§ 4. A manager can hire a committed and his family for remuneration.

§ 5. The person to whom the management board has been received shall leave the premises in the seized property if he/she has used them at the time of the seizure. The enforcement authority may, however, order, in the form of a provision, the receipt of premises if the debtor or his/her household is disturbed by the liquidator in the management of the board.

§ 6. The obligation in respect of which the enforcement authority has ordered the removal of the premises may bring an action to leave the premises in its use. The provisions of the Code of Civil Procedure relating to the action for exemption of the seized object from administrative enforcement shall apply to the action.

§ 7. If the court has dismissed the action referred to in § 6, the enforcement authority shall request the removal of the premises to the competent enforcement authority in respect of the execution of administrative duties of a non-monetary nature. Enforcement shall be based on a judicial decision rejecting the action, accompanied by a declaration of enforceability.

§ 8. The enforcement authority shall issue, in cases concerning the establishment or removal of the Management Board, an order for which a complaint is made.

Art. 110h. [ Introduction to property management] § 1. If the manager encounters an obstacle in the management of the board, the enforcement authority shall enter it in the property management. The property shall apply mutatis mutandis to the introduction of the property in the Management Board. 46.

§ 2. After the establishment of the liquidator, the enforcement authority shall invite the persons using the property to pay for their outstanding, current and future benefits, which constitute income from the property, to pay to the liquidator's hands. In the call it is necessary to warn that the payment at the hands of the obligated will be ineffective against the creditor.

Art.110i. [ Obligations of the occupant of the claimed property] § 1. The manager of the seized property is required to perform the tasks necessary to maintain the correct economy. It shall have the right to dispose of, in place of any loan from the property, to dispose of it within the limits of the normal management board and to carry out the matters which may be necessary in the execution of such a management board. In matters arising from the management of the property, the manager may sue and be sued.

§ 2. The rulers are allowed to enlist only such liabilities, which can be satisfied from the properties of the property and are economically justifiable.

§ 3. Operations exceeding the scope of the ordinary management board may be exercised only with the consent of the obliged and, in its absence, with the authorisation of the enforcement authority, who shall, prior to the adoption of the order, be heard by the responsible and the manager, unless the delay is threatened by a delay in the Injury.

§ 4. The Management Board shall not affect the real estate contracts in force at the time of its establishment. However, the liquidators shall be allowed to terminate such contracts in accordance with the rules in force and shall conclude contracts for a limited period. The consent of the debtor is required for the conclusion of the real estate contract and, in the absence thereof, the approval of the enforcement authority.

Article 110j. [ Report of the Management Board to the enforcement authority] § 1. The administrator shall report to the enforcement authority within the time limits set by that authority, at least once a year and upon completion of the management board, the reports of its operations and the accounts as documented.

§ 2. The enforcement authority shall, after hearing the creditors, the debtor and the administrator, and after considering the reports, approve the reports by the liquidator or refuse to approve them in whole or in part.

§ 3. In case of refusal to approve the report the provisions of the 110g § 2 and 3 shall apply mutatis mutandis.

§ 4. The administrator shall be responsible to all participants for the proper performance of his/her duties.

Article 110k. [ Request for remuneration and reimbursement of expenses by the administrator] § 1. The administrator may demand remuneration and reimbursement of expenses which he has incurred in connection with the management of his own resources. The amount of remuneration shall be determined by the enforcement authority according to the work effort and the profitability of the property.

§ 2. The remuneration referred to in § 1 shall not be the manager who is obliged to do so. It can only cover from the properties of the property the most necessary own and family needs in the size that the enforcement authority means, and its expenses related to the management.

§ 3. The enforcement authority in matters relating to remuneration and reimbursement of expenses of the liquidator shall issue a decision which is entitled to a complaint.

§ 4. Claims for remuneration for the management of the management board and reimbursement of expenses incurred in connection with the management of the expenditure shall be barreled after 30 days from the date of the resignation of the Management Board or the termination of the Board of Directors.

Article 110l. [ Coverage of costs from real estate loans] § 1. From the properties of the property, the manager shall bear in the following order:

1) the costs of execution, together with its remuneration and the reimbursement of its own expenses;

(2) the current receivables of the employees of the immovable property or of the undertaking in which the property is part of the undertaking;

3. the date of the management of the maintenance of the maintenance of the alimony granted by the final judgment of the debtor, with the exception of the alimony of the members of the family obliged to remain with him in the common household at the time of the initiation of the enforcement;

(4) the current tax liability and the current social security contributions of the employees referred to in point 2;

5. obligations related to the implementation of the Management Board;

6) claims on property insurance, its affiliation and borrowing.

§ 2. Overcoming of revenue, after covering the obligations referred to in § 1, the liquidator shall transfer to the deposit of enforcement body. The excess shall be attached to the amount obtained by the enforcement authority for the sale of the property. If the execution is surrendered, the excess shall be granted.

Division 3

Description and estimation of property values

Art. 110m. [ Description and estimation of property values] § 1. After the expiry of the time limit specified in the notice required to pay the receivable receivable, the enforcement authority shall describe and estimate the value of the property.

§ 2. Before commencing the description and estimation of the value of the seized property, the enforcement authority shall request from the competent authorities:

(1) an indication-and in the case of the need to write off the perpetual book or to the certificate of the court drawn up on the basis of a set of documents held for the property, containing an indication of its owner and a list of the charges disclosed in that set of documents, if the property shall be covered by the land and buildings registration, including an exit from their register;

2. applications of the addresses of the participants in the proceedings.

§ 3. If the property does not have a perpetual book or a set of documents, the enforcement authority shall be obliged to obtain another document stating the property of the required property.

Article 110n. [ Statement of almost pre-emption] § 1. If the property is located in an area dedicated to the local plan for public purposes, the enforcement authority before commencing the description and estimating the value of the property calls for the competent local government unit to declare in a period of 3 months from the date of service of the call, whether or not it will benefit from the right of pre-emption. If the local self-government unit has not exercised the right of pre-emption or the enforcement authority within the prescribed period no statement in this case shall be served, the right of pre-emption shall be extinguished.

§ 2. If the statement referred to in § 1 has been served on the enforcement body within the prescribed period, that authority shall mean the purchase price in the amount corresponding to the value of the seized property, as determined by the property valuer.

§ 3. The order on the amount of the purchase price shall have the effects of the beatings. The purchase price shall apply mutatis mutandis to the purchase price. 112 § 1.

§ 4. The order on the amount of the acquisition price shall be served on the entity referred to in paragraph 1, to the debtor and to the creditor. That provision shall be entitled to a complaint.

§ 5. If the local self-government unit is not entitled to the right of pre-property or the right to do so, the provisions of § 1-4 shall apply mutatis mutandis to the right of pre-emption entered in the perpetual book for the benefit of other persons.

Article 110o. [ Notice of Participants to the proceedings of the deadline for description and valuation of the property] § 1. The enforcement authority shall inform the parties known to the enforcement proceedings of the date of the description and the assessment of the value of the property.

§ 2. The enforcement body also calls, through a public notice posted at the seat of the tax office and the office of the competent local government unit, the participants in which there is no message, and other persons who claim the right to property and its affiliation, so that before the completion of the description they have notified their rights.

§ 3. Notices and notices shall be made no later than 14 days before the beginning of the description.

Art. 110p. [ Execution of the divided part of the property] § 1. At the request of the obliged, notified not later than during the description and assessment of the value of the property, as well as from the office, may be issued for the auction allocated on the basis of the provisions on the real estate economy part of the seized property, whose call price is sufficient to satisfy the enforcing creditor. The execution of execution from the separate part of the property shall be determined by the enforcement authority after the value of the property is estimated.

§ 2. The order of enforcement authority on the execution of execution from the separate part of the property and the estimation of its value shall be entitled to a complaint.

§ 3. In the case of carrying out of execution from the divisional part of the property, further proceedings as to the rest of the property shall be suspended until the completion of the auctioning of the isolated part.

Art. 110r. [ Description and estimation of property values] § 1. In the protocol of the description and estimation of property values, the enforcement authority shall state:

1) the designation of the property, including the registration number of the parcel, the rim, the surface, as well as the marking of the perpetual book or in the absence thereof-a collection of documents;

2) construction works with an indication of their economic purpose and belonging to the property, as well as the stocks covered by the occupation;

3) established rights and charges;

4) insurance contracts;

5) the persons in whom the property is held, its affiliation and its borrowing;

6) the way of using the property by the obligated;

7) determination of the value of the property with the indication of its basis

8) reported rights to real estate;

9) other circumstances relevant to the designation or estimation of the value of the property.

§ 2. The Minister responsible for public finance will determine, by means of a regulation, the detailed way of describing and estimating the value of the property, with a view to ensuring the correct valuation of the property and taking into account the provisions of the the real estate economy.

Art. 110s. [ Designation of asset valuer] § 1. To estimate the value of the seized property, the enforcement body shall designate the asset valuer as referred to in the real estate-economy rules.

§ 2. When estimating the value of the property the value shall be given:

1) land;

2) construction sites;

3) the affiliation and borrowing.

§ 3. In the case referred to in art. 110p, when estimating the value of the property shall be given the value of the elements defined in § 2 in relation to the separate part of the property.

§ 4. The values referred to in paragraphs 2 and 3 shall be taken into account and without taking into account the rights which remain in force without being included in the purchase price, and the value of the rights not specified in the sum of money chargeable to the property, and in particular the benefits of the title of such rights.

Art. 110t. [ Third Party Rights to Land] Where the rights of third parties have been notified to land, construction works, affiliation or borrowing, or where such elements are in the possession of third parties, the following shall mean:

1) the value of the disputed element and the value of the whole property after the exclusion of this ingredient;

2) the value of the whole property taking into account and without taking into account the rights which remain in force without being included in the purchase price;

3) values of rights not specified in the sum of money, incriminating immovable property, in particular the benefits of such rights.

Art. 110u. [ Bringing the allegations to describe and estimate the value of the property] § 1. The allegations to describe and estimate the value of the property may be brought by all participants in the enforcement proceedings within 14 days from the date of completion of the description and the estimation of the value of the property. The decision of the enforcement authority on the description and estimation of the value of the property shall be entitled to a complaint.

§ 2. If in the state of the property, in the period between the drawing up of the description and the estimated value of the property and the specified auction term, there will be significant changes, the enforcement authority may carry out an additional description and estimation of the value of the property.

Division 4

Bid Notice

Art. 110w. [ Public Bidding] § 1. The claimed property is sold by the enforcement authority by public auction.

§ 2. The auction deadline may not be determined earlier than after 30 days from the date of service of the required description and the estimation of the value of the property.

§ 3. The enforcement authority shall notify by the public notice of the auction, in which it gives the following:

1) deadline and place of auction;

2) the designation of the property to be sold, with an indication of the place of its location and economic destination and the register of the perpetual or collection of documents with an indication of the court in which they are conducted;

3) the estimated value of the property and the evocative price;

4) the company or the name of the obligated;

(5) the amount of the security which the acceding bidder should submit, with the indication that the security is lodged in cash or in the form of a check confirmed by the enforcement authority;

6) the time within 14 days before the auction day will be allowed to view the property and to review the file of enforcement proceedings in the tax office;

7) mention that the rights of third parties will not be an obstacle to the auction and award of the property to the purchaser of the property without reservations, if those persons have not previously requested the exclusion of the property or its affiliation from execution;

8) the explanation that the use, service and life of a service life, if not disclosed in the register or by submitting a document to a set of documents and will not be notified at the latest 3 days before the start of the auction, will not be included continue to be executed and will cease from the moment when the decision to grant the property becomes final.

§ 4. The notice of auction shall be served on:

1. participants in the proceedings;

2. the competent local government and social security bodies, with a call to notify the tax and other public donations due at the date of the auction at the latest on the day of the auction;

3) persons having the right of pre-property rights, if this right is entered in the perpetual book kept for the property.

§ 5. The notice of auction shall be posted at the premises of the tax office and the office of the competent local government unit at least 30 days before its date, and if the value of the property has been estimated at an amount higher than 83 600 PLN- Also in the logbook in a given locality.

§ 6. At the request and the expense of the obliged or the creditor, the enforcement authority may order the notice of bidding also in any other manner indicated by them.

§ 7. The announcement in the diary shall include the designation of the property, the term and place of bidding, the estimated value of the property and the call price and the amount of the security the auctioneers should submit.

§ 8. If the enforcement relates to one or more immovable property situated in the territory of the various enforcement agencies, the notice shall also be posted at the premises of the competent tax offices, and if the notice is also to be published in the press, they shall be published in the logbooks of the localities in which the offices are located.

Article 110y. [ Right to take ownership of property] § 1. At the time of the notice on the auction of immovable property which is part of the agricultural holding, the owner of this property, which is not a personal debtor, is entitled to take ownership of the property at a price which is not lower than the estimated value of the property. property values. The request for acquisition shall be submitted no later than the third day of the day preceding the auction day.

(2) If a number of joint owners make a request for taking over, priority shall be given to those who carry out the farm or work in the holding. If the condition is met by several co-owners or none of them is met, the enforcement authority shall give priority to the co-owner, who shall give the best guarantee of proper conduct of the holding.

§ 3. The priority of taking over the property shall be decided by the enforcement authority by issuing a decision on the arrival of the property. That provision shall be entitled to a complaint.

§ 4. If no one uses the right to take over the property under the provisions of § 1-3, or if the subject of enforcement is not a property forming part of an agricultural holding, the enforcement authority after the notice shall present the file to the authority supervision. In the event of an observation of inaccuracies or defective proceedings, the supervisory authority shall instruct the enforcement authority to delete them.

Article 110z. (Actions for enforcement of the enforcement authority) § 1. The execution of the enforcement authority on the notice of auction shall be entitled to a complaint. The complaint may be lodged within 14 days from the day of the notice of bidding.

§ 2. In the case of a complaint referred to in § 1, the order shall be issued by the enforcement authority.

§ 3. The decision of the enforcement authority dismissing the complaint shall be entitled to a complaint.

Division 5

Defecation

Article 111. [ Submission of a wadium] § 1. The wadium is one tenth of a part of the estimated value of the property.

§ 2. Subject to § 5 and 6, the security shall comprise:

1) acceding to bidding;

2) the person who submits the request to take over the property referred to in art. 110y § 1, art. 111h § 2 and art. 111i § 3.

§ 3. The person referred to in § 1 (2) shall submit the security at the time of submission of the request for taking over the property.

§ 4. The security shall be lodged in cash or in the form of a check confirmed by the enforcement authority.

§ 5. Does not submit a defect to the person to whom the claim is disclosed in the description and assessment of the right to the property or its affiliation, if its value is not lower than the amount of the defect and it has been recorded in the protocol of the description and the value assessment property.

§ 6. If the value of the law referred to in § 5 is lower than the amount of the defect, the amount of the security shall be reduced to the difference between the full security and the value of the law.

Article 111a. [ Stop or Return of the wadium] The security lodged by the auctioned bidets shall be retained; the other bidets shall be returned immediately.

Article 111b. [ Loss of defecation] § 1. The buyer who has not completed the bidding conditions on the payment of the price shall lose the tendering security.

§ 2. From the purchaser of a non-contributor, who has not executed the bidding conditions, shall be brought to the malfunction in administrative execution mode.

§ 3. The costs of execution related to the sale shall be borne by the defective or removed from the defective.

Division 6

Bidding

Art. 111c. [ Bidding mode] § 1. The auction shall be held in public, in the presence and under the supervision of the head of the tax office of the tax office leading the administrative execution, hereinafter referred to as the "treasury chamber".

§ 2. After the call of the auction, the treasury shall make the following messages:

1) the subject of the auction;

(2) the call price;

(3) the amount of the security;

4. the date of payment of the purchase price;

5) the rights aggravating the property, which will be maintained in power with the payment and without being included in the purchase price;

6) changes in the factual and legal status of the property, if they have taken place after its description and the estimation of the value.

§ 3. The subject of the auction shall be the property according to the condition described and the value estimation shall take into account the changes referred to in § 2 (6).

§ 4. If several properties or several parts of one property are auctioned, the object shall be entitled to indicate the order in which the auction of individual properties or parts of the property is to be auctioned.

Art. 111d. [ Individuals Excluded from Bidding] § 1. The auctions shall not be allowed to participate:

1) obliged;

2) employees serving the enforcement authority;

3) spouses, children, parents and siblings of the persons referred to in points 1 and 2;

4) persons present at the auction in an official capacity;

5) a bidder who did not perform the conditions of the previous auction of the same property;

6) persons who can acquire the property only with the permission of the public administration authority, and the permits have not submitted it.

§ 2. The bidding of one bidder is enough to hold a bid.

§ 3. The power of attorney to participate in the auction shall be identified by an official or notarized signature document. The signatures on power of attorney granted by state organizational units or local government units and to proxies awarded to lawyers, legal advisers or tax advisers do not require a certificate.

Art. 111e. [ Call price] The call price, for which the property may be purchased in the first auction, shall be three quarters of the estimated value of the property.

Art. 111f. [ Betting Rules] § 1. The auction takes place orally.

§ 2. The attainment may not be less than one percent of the call price, with rounding up to full zlotys.

§ 3. The price offered ceases to be tied when another bidder offered a higher price.

§ 4. After the deed of the treasury, the present will not be accepted after the third notice is accepted, annexing three times the price offered, closes the auction and lists the bidder, who offered the highest price.

§ 5. If the creditor's claim with interest due to non-payment in time and execution costs is paid prior to the closing of the auction, the treasury shall close the auction, and the enforcement authority shall quash the seizure of the property.

Art. 111g. [ Holding of Real Estate auctions] If several properties or several parts of the property are auctioned, the treasury shall withhold the auction of the remaining immovable property or parts thereof as soon as an amount has been reached to satisfy the outstanding amount of the property. with interest for not paying it in time and enforcement costs, and the enforcement authority repeals the seizure of the property.

Art. 111h. [ Takeover of the property by its co-owner] § 1. If no one acceded to the auction and the subject of the auction is a property forming part of the agricultural holding, the co-owner of this property, which is not a personal debtor, has the right to take over the property on the property for the price not lower from three-fourths of the estimated value of the property. Article Recipe 110y (2) and (3) shall apply mutatis mutandis.

§ 2. The request to take over the property should be reported within 7 days from the auction day.

§ 3. If no one acceded to the auction and the subject of enforcement is the ownership of the cooperative right to the dwelling, the cooperative right to the commercial premises or the right to a detached house in a housing cooperative, a mortgage creditor, other than the tax office, it can take this right at a price not lower than three-quarters of the estimated value of the property; the request to take charge should be reported within 7 days from the auction day.

Art. 111i. [ Second Bidding] § 1. If no one has claimed the request referred to in art. 111h, the enforcement authority shall appoint a second auction at which the call price shall be 70% of the estimated value of the property.

§ 2. If no one acceded to the second auction, the acquisition of the property on the property may take place at a price not lower than 70% of the value of the property, with the acquisition right entitled to an enforcer or hypothetical creditor, with the exception of the tax office, and the co-owner.

§ 3. A request to take over the property the creditor or co-owner shall submit to the enforcement authority within 7 days from the day of the auction.

§ 4. If several creditors apply for a takeover, priority is given to those who have offered a higher price, and at equal prices, to whom the claim is greater.

Art. 111j. [ Designation of a third bid] § 1. If, after the second auction, none of the creditors or co-owners took over the property, the enforcement authority shall appoint a third auction at which the price of the trigger is 65% of the estimated value of the property.

§ 2. If no one acceded to the third auction, the acquisition of the property on the property may occur by the persons referred to in art. 111i § 2, for a price not lower than 65% of the value of the property. The provisions of Article 4 (1) of the Regulation shall apply to the transfer of 111i § 3 and 4.

Art. 111k. [ Withdrawal of enforcement proceedings] § 1. If, after the third auction, none of the creditors have taken ownership of the property, the seizure of the property shall be abrogated. A new execution from the same property may be initiated not earlier than after a period of 12 months from the date of the repeal of the property.

§ 2. If a request for the initiation of a new execution has been filed before the expiration of 3 years from the third auction, the enforcement authority shall make a new description and estimate the value of the property only on the request of the obliged. He may lodge such a request within 14 days from the date of the reservice of the call for payment, which must be prejudiced in the service of the call.

Art. 111l. (Actions for tax on the tax borrower) A complaint shall be filed against the treasury in the course of the auction until it is closed, shall be notified orally to the complainant, who shall accept the complaint in the course of the complaint and shall immediately resolve it, unless this is not possible. The adjudication of the treasury chamber shall have the power to which the complaint is entitled.

Division 7

Pin

Art. 111m. [ Attitude about beaten] § 1. After the bidding is closed, the enforcement authority issues a bid to conquer the bid for the bid to offer the highest bidder.

§ 2. The order of arrival shall be announced immediately after the closing of the auction, subject to § 3.

§ 3. If the complaints or complaints lodged in the course of enforcement proceedings are not yet finally settled, the enforcement authority shall withhold the issue of the order of arrival at the time of its settlement.

§ 4. When the ownership of the property is to take place after the arrival of the auction, the enforcement authority shall give the recipient a concise to the transferee after hearing the applicant.

§ 5. The order of attachment includes the company or the name and surname of the buyer, the designation of the property, the auction date and the purchase price.

Art. 111n. [ Refusal of beats] § 1. The enforcement authority refuses to conquer if the final resolutions of the complaints or complaints lodged in the course of enforcement proceedings confirm a breach of the rules of conduct in the course of the auction and if the misconduct could have a material impact on the outcome auction or, if the participant did not receive a notice of bidding, unless it was not asked to do so with a complaint.

§ 2. The enforcement body refuses to conquer also when the enforcement proceedings were subject to remission or suspension.

§ 3. The enforcement authority shall nominate a rebidding:

1) if he refuses to put on the grounds referred to in § 1;

2) after cessation of the reason for suspension.

Art. 111o. [ Receipt of the executive board of the enforcement authority] § 1. If the conquered does not follow immediately after the bidding is closed, the enforcement authority at the request of the bidder, who offered the highest price, may, where the liquidator is obliged, take away the board of directors and set up another administrator.

§ 2. On the receipt of the Management Board, the enforcement authority shall issue an order at the request of the buyer The buyer may at his own request be established by the administrator if, in addition to the security, he has lodged in cash not less than a fifth of the purchase price, or if he is entitled to that amount for payment of his claim against the purchase price.

§ 3. In the event of an expiry of the effects of the conquests without the simultaneous cancellation of enforcement, the enforcement authority shall issue a decision as to the person of the liquidator, if the current manager was the purchaser.

Art. 111p. [ Source of buyer receivables coverage] If the purchaser fails to obtain the ownership, the amount payable to the purchaser shall be the sum of the money placed against the price outside the tendering security.

Article 111r. [ Service of the order of arrival] § 1. The order of arrival shall be served on the creditor, the debtor, the purchaser and the persons who, in the course of the bidding process, have challenged the act of granting the attachment, as well as the liquidator who is not a debtor, and the order of refusal of the attachment- the creditor, debtor and bidder who offered the highest price.

§ 2. At the order of the enforcement authority, the complaint shall be entitled to a complaint.

Art. 111s. [ Expiry of the effects of beatings] If the buyer has not completed the bidding conditions at the time of the payment of the price, the effects of the tapping shall be extinguished. The price portion paid is returned. The enforcement authority shall determine the order for which the complaint is entitled.

Art. 111t. [ Rebidding] The determination of the reliction may occur if the order stating that the extinction expires will become final.

Division 8

Ownership

Article 112. [ Calling the bid for the purchase price] § 1. Once the final decision has become final, the enforcement authority shall invite the bidder to obtain the acquisition price within 14 days of the receipt of the request to the enforcement authority, with the deduction of the defective deposit, cash. At the request of the purchaser, the enforcement authority may set a longer period for payment of the purchase price, but not exceeding 3 months.

§ 2. The buyer may count on the price of his or her own claim or part of the claim, if it is covered by the purchase price.

§ 3. With the agreement of the creditor whose claim is covered by the purchase price, the purchaser may have the claim against the price. The consent of the creditor shall be recorded by an official or notarized signature, certified or expressed in the minutes not later than the date on which the purchaser is obliged to pay the purchase price.

Art. 112a. [ Transition of the amount at the moment of seizure from the obligated to the buyer] The amount of the person liable at the time of the contract on the basis of the insurance contract shall pass to the purchaser in its entirety. The purchase price shall be increased by this amount.

Art. 112b. [ Determination of granting of ownership] § 1. If the order of arrival has become final and the purchaser has paid the purchase price or the decision to fix the purchase price has become final and the entity or person referred to in Article 4. 110n, regulated the entire purchase price, the enforcement authority shall issue a decision on the granting of ownership.

§ 2. The decision to grant the property shall be entitled to a complaint.

§ 3. The decision to grant the property which has become final shall transfer the property to the purchaser and shall be the title to be disclosed to the purchaser of the ownership of the property in the cadastre of the property and by the entry in the register or shall be filed in the file documents. The decision to grant the property is also the enforcement title for the introduction of the buyer in the possession of the property.

§ 4. As soon as the decision to grant the property has become final, the purchasers belong to the property. From now on, the purchaser shall also bear the public tributes falling from the property, the payment of which falls on the date on which the decision to grant the property became final, or after that date.

§ 5. (repealed)

Art. 112c. [ The effects of the final decision on the granting of ownership] § 1. As soon as the decision to grant the property becomes final, all rights and effects of the disclosure of personal rights and claims on immovable property shall be extinguished. In the place of these rights, the right to satisfy the purchase price in the order provided for by the rules on the distribution of the amount obtained from the enforcement shall be created.

§ 2. They shall remain in force without deducting their value from the purchase price:

1) the rights of property on immovable property under the Act;

2) the handmaids referred to in art. 1000 § 2 of the Code of Civil Procedure.

§ 3. They shall also remain in force disclosed by the entry in the register or by filing a document or not disclosed in such a way, but declared at the latest 3 days before the date of the auction of the use, service and life of the service, if they shall have priority over all mortgages or if the property is not subject to mortgages or if the value of the use, service or life of the service is fully covered by the purchase price. In the latter case, however, the value of these rights will be included in the purchase price.

Art. 112d. [ Maintenance in the power of ground minimability] At the request of the owner of the real-estate property, reported at the latest 3 days before the auction deadline, the enforcement authority may decide that the land service, which does not find the full coverage at the acquisition price, will be maintained in force if it is for a real-estate property that is necessary and does not substantially incriminate the value of the property to be charged.

Art. 112e. [ Acquiring a buyer into the rights and obligations of the obligated] As soon as the decision to grant the property has become final, the purchaser shall enter into the rights and obligations under the obligations arising from the real estate contracts in accordance with the provisions of the law applicable to those contracts.

Art. 112f. [ Deletion of mortgages involving immovable property] § 1. The decision to grant the property which has become final, together with the plan for the distribution of the amount obtained from the execution, shall be the title to be deleted in the perpetual ledger or in a set of documents of any rights which have been extinguished according to the plan of division.

§ 2. On the basis of the provisions on the award of ownership, all mortgages involving the property shall be deleted if the order has been found to be paid by the purchaser of the entire purchase price by cash or a confirmed cheque.

Art. 112g. [ Prohibition of request for cancellation or reduction of price due to property defects] The buyer may not demand cancellation of the purchase or reduction of the price due to the defects of the property or objects together with it acquired.

Article 113. (repealed)

Chapter 8

Execution from fractional part of real estate and perpetual usualment

Article 114. [ Adequate application of the law] For execution from a fractional part of the property and for the execution of perpetual usualance, the provisions on the execution of the property shall apply mutatis mutandis, save as otherwise provided for in this Chapter.

Art. 114a. [ Notice of other co-owners about the seizing of fractional part of the property] The enforcement authority shall also inform the other co-owners and the perpetual use of the property and the owner of the property as well as the competent authority of the public administration of the seizure of the fractional part of the property.

Article 114b. [ Occupation of the use of perpetual land] § 1. If the subject of the execution is perpetual use, the occupation shall include the use of perpetual land, including its use of the land, and the building objects which are the property of the perpetual user, together with:

1. movable property, which is the property of the perpetual user and required for the use of the object of the perpetual usuem in accordance with its intended purpose, if they remain with the object in a factual relationship, corresponding to that purpose;

2) equipment of building objects owned by the perpetual user;

3) the rights arising from the contracts of insurance of subjects of classes, as well as the receivables of those contracts already incidental.

§ 2. The concept also covers the objects referred to in § 1 (1) and (2), which are later introduced and subsequently erected construction works and planted plants, as well as the rights of insurance contracts subsequently concluded.

Art. 114c. [ The scope of operation of the fractional part of the property] When the subject matter of the board is a fractional part of the property, the administrator shall act only within the limits of the powers required as co-owner.

Art. 114d. [ Suspension of execution of perpetual use] In the case of perpetuation of the perpetual usuup, if the competent authority has requested the termination of the perpetual usuup contract, the enforcement activities shall be withheld in the execution of the property. The enforcement authority shall take the execution from the property if the court is to rule that there are no grounds for termination of the perpetual usuup contract. In the case of termination of the contract of use of the perpetual usuallure, the enforcement body

Art. 114e. [ Description and estimation of property values] In the case of execution from a fractional part of the property, the description and estimation of the value shall be subject to the entire property. The value of this part of the property is the relevant part of the estimated value of the entire property

Art. 114f. [ Description and estimation of property values] If the execution is carried out in perpetual use, the end date of the perpetual usuup and the perpetual use of the land by the user shall be entered in the minutes of the description and the estimation of the value of the property. perpetual.

Art. 114g. [ Intact limited property rights on property] If the subject of enforcement is perpetual use, the order granting that right shall be without prejudice to the limited rights of property arising from the immovable property prior to the perpetual use of the perpetual use.

Art. 114h. [ Remaining in fractional load capacity] § 1. If the subject of the auction is a fractional part of the property, they remain in force, without deducting their value from the purchase price, the burden on that part of the fractional property disclosed by the entry in the perpetual book or by submitting the document to the file documents.

§ 2. They shall also remain in force for the part of the fractional part of the property not disclosed in the manner referred to in § 1, but notified at the latest 3 days before the date of the auction, if they were established before the date of formation of the joint ownership.

Art. 114i. [ Intact mortgages] The decision to grant the property of a fractional part of the property shall not affect the mortgages of mortgages entered prior to the formation of the joint-ownership.

Chapter 9

Distribution of the amount resulting from the execution

Division 1

General principles

Article 115. [ Receivables met from the amount obtained from execution] § 1. Of the amount obtained from the execution, the following shall be satisfied:

1) enforcement costs and the cost of the uptime;

2. receivables secured by sea mortgages or privileges on a seagoing vessel;

3) receivables secured by mortgage, pledge, registered pledge and treasury or beneficiary of the statutory primacy and rights which have been in property prior to the entry in the register of the opening of the execution or before the submission of an application for such an alert to a set of documents;

4) claims to which the provisions of Chapter III of the Tax Ordinance apply, and receivables for social security contributions, unless they are satisfied in the third order;

5) (repealed)

6. other receivables and interest, subject to § 2a and 3.

§ 2. By the breakdown of the amount obtained from the execution of the property or the execution taken after the occurrence of the confluence of administrative execution with the court, after the enforcement costs and the cost of the reminder shall be satisfied with the maintenance duties, and then claims for the work for a period of 3 months, up to the amount of minimum wage for the work specified in the separate provisions, and the pension for compensation for the invocation of the disease, incapacity for work, disability or death and the costs of a regular funeral the privileges of the vessel, and, after the claims secured by sea mortgages, the privileges of the vessel In order to be able to carry out the activities of the European Union, the European Union, the European Union, the European Commission, the European Commission, the European Commission, the European Commission, the European Commission, the European Commission, the European Commission, the European Commission, the European Commission, the European Commission, the European Commission, the European Commission, the European Commission, the European a set of documents for an application for such an alert-claims for work unsatisfied in an earlier order.

§ 2a. Together with the claims mentioned in § 1 (2) and (3), claims for collateral covered by the security under separate provisions are met.

§ 3. Interest on arrears on monetary charges to which the provisions of Section III of the Act-Tax Ordinance apply, shall be met in the order specified for these receivables.

§ 4. If the subject of enforcement is the ownership of the cooperative right to the dwelling, the cooperative right to the commercial premises or the right to a single-family house in a housing cooperative, the claim of the housing cooperatives from the title The unpaid construction contribution associated with this right shall be met before the mortgage on this right is covered by the mortgage.

§ 5. The claims referred to in paragraph 1 (2) and (3) shall be met either to the extent of the amount obtained from the sale of the goods or from the implementation of the transferable right to the charge. If the amount obtained is not sufficient to satisfy all the secured claims, those claims shall be met in the order corresponding to their priority, and if they have a level of priority or do not apply to the rules of the priority-proportionally in relation to which they stay to each other.

§ 5a. If the amount obtained from the execution of the payment is satisfied both the mortgage-backed claims and the rights or claims on the property, the priority between the mortgage and those rights or claims shall be settled by the moment on which the claim is based. the effects of the entry of the mortgage, the right or the claim to the perpetual book are counted.

§ 5b. The buyer's claims arising from the withdrawal from the development agreement referred to in art. 3 point 5 of the Act of 16 September 2011. on the protection of the rights of the purchaser of a dwelling or a single-family house (Dz. U. of 2016 r. items 555 and 996), or from the transformation of the claim from the development contract in the course of the restructuring or bankruptcy proceedings, shall be subject to the amenity of the amount obtained from the execution from the property on which the project is carried out developer, on the same basis as the claim from the development agreement, with the priority resulting from the disclosure in the perpetual book of the purchaser's claim from the development agreement also in the case when the entry on disclosure of this the claim has been deleted.

§ 6. If the amount allocated to the division is not sufficient to satisfy all the claims in full, the claim shall be satisfied only after full satisfaction of the claims in advance, and where the amount is not sufficient to cover the amount in which the duties are to be satisfied. all claims of the same order shall be satisfied in proportion to the amount of each duty.

Art. 115a. [ Breakdown of amount obtained from executions] § 1. The enforcement authority shall divide the amount obtained from the sale of the goods or the exercise of the property right to which the execution of the execution is carried out.

§ 2. If the amounts obtained from the sale of goods or the exercise of property rights are sufficient to satisfy the creditors, the enforcement authority shall immediately transmit to the creditors the amount of the sums.

§ 3. Where the amounts obtained from the sale of goods or the exercise of property rights are not sufficient to satisfy the creditors, the enforcement authority shall inform the creditors of the manner in which the amount obtained from the execution has been distributed.

§ 4. The creditor may submit an application for a provision on the distribution of the amount obtained from the execution. The request shall be submitted to the enforcement authority within 7 days from the date of notification of the information referred to in § 3. The request shall indicate the reasons why the creditor does not agree with the division.

§ 5. An application for a provision on the distribution of the amount obtained from the execution shall be considered by the enforcement authority after prior notification to the creditors involved in the breakdown of the application and of the possibility of taking an active part in that proceeding. The decision of the enforcement authority on the distribution of the amount obtained from the enforcement shall be granted to the creditors and the requested complaint.

§ 6. In the event of an application for a provision on the distribution of the amount obtained from the execution, the amount obtained from the execution shall be paid into the allocated bank account of the enforcement authority with the interest granted by the bank for the contributions paid Each request.

§ 7. If no application for a provision on the distribution of the amount obtained from the execution of the execution within the time limit laid down in § 4 or the order on the distribution of the amount obtained from the execution has become final, the enforcement authority shall communicate to the creditors the amount of the amount of the execution the amount of the quota.

§ 8. Where the enforcement is carried out from the property right executed periodically, the enforcement authority shall also inform the percentage of each creditor's share of the amounts obtained from the execution. If there has been a change in the basis of division, the enforcement authority shall inform the creditors of the new distribution of the shares of the creditors in the amounts obtained from the execution. The provisions of paragraphs 4 to 7 shall apply mutatis mutandis. The enforcement authority shall provide the creditor with a cash receivable if it amounts to more than 20 PLN, unless the cash receivable does not exceed that amount.

Division 2

Specific rules for the distribution of the amount resulting from the execution of real estate

Art. 115b. [ Breakdown of the amount obtained from the sale of the property] The enforcement authority shall draw up a plan for the distribution of the amount obtained from the sale of the property without delay when the decision to grant the ownership of the property becomes definitive.

Art. 115c. [ Entities participating in the breakdown of the amount obtained from the sale of the property] § 1. The breakdown of the amount obtained from the sale of the property in addition to the enforcing creditors shall participate:

(1) the creditors who have the title of enforcement with proof of service to the debtor of the call for payment and the creditors who have secured the claim, if they have made a declaration at the latest on the date on which the decision on the granting of property is entitled to be granted. real estate;

2) persons who prior to the occupation of the property have acquired to it the rights identified in the protocol of the description and assessment of the value of the property or the rights of which have been notified and proven at the latest on the day of the entitlement to the award of the award properties;

(3) workers as to the claim for work claimed if they have claimed their claims before the drawing up of the plan of division.

§ 2. (repealed)

§ 3. Where the mortgage claim is not established by the executive title, the debt to the mortgage creditor shall be left in the custody of the enforcement authority.

Art. 115d. [ Buyer's obligation to supplement the price] § 1. If, when drawing up the distribution plan, it is found that the buyer, by paying the price, has deducted the claim which does not fit in it, the enforcement authority shall require the purchaser to complete the price within 7 days. That provision shall be entitled to a complaint.

§ 2. In the division plan, the enforcement authority shall mention the persons for whom the amount is to be allocated to the purchaser. In that part, the plan of division constitutes an enforceable title against the purchaser.

§ 3. The creditor, who is entitled to claim against the buyer, acquires a mortgage on the property sold under the law. The disclosure of the mortgage in the perpetual book or in the set of documents shall be made at the request of the creditor.

Art. 115e. [ Cautionary Mortgage] § 1. If the mortgage is not exhausted and can still serve to secure the creditor, the rest of the amount shall remain in the deposit of the enforcement body until the legal relationship justifies the use of the mortgage.

§ 2. In the case of a mortgage securing multiple claims, where the total amount of the claim exceeds the amount mentioned in the provision of the mortgage, and the creditor did not indicate the date on which the decision to grant the property became final, which of the the claim and the amount to be satisfied shall be met by all claims in proportion to their amount.

Art. 115f. [ Statement of the creditor in the case of a security on several real estate] If the claim is secured on several immovable property, the creditor should, before the decision to grant the property, be entitled to submit a statement, whether and in what amount the claim is requested from each of the sales property. If, in the above period, it does not, and a split is to be the sum obtained from only one property, the claim shall be accepted as a whole; if the breakdowns are subject to the amounts obtained from the sale of several the immovable property shall, for a total secured claim, fall from each of the amounts to be allocated to the division, which corresponds to the ratio of the amount remaining after the claims with the earlier order to the sum of those amounts.

Art. 115g. [ Amount allocated for settlement of receivables] § 1. The amount allocated to satisfying the claim, the payment of which is dependent on the condition precedent, or the outcome of the dispute in which the creditor is secured by the action shall be left in the custody of the enforcement authority.

§ 2. The amount allocated to the satisfaction of the claim, the payment of which is dependent on the solver, shall be issued to the creditor without security. However, if the obligation to secure the return of the pregnancy to the creditor by virtue of an existing legal relationship between him and the obliged legal relationship, the enforcement authority shall leave the amount allocated to the enforcement authority's deposit.

SECTION III

Execution of non-monetary duties

Chapter 1

Common provisions

Article 116. (repealed)

Article 117. [ Application of enforcement measures for the enforcement of issued oral commands] Bodies referred to in Article 20 § 2, within the limits of its competence to impose non-monetary obligations, may apply the enforcement measures indicated in Art. 1a point 12 (b) b second, third and fifth indents also for the enforcement of directly issued oral instructions, without the need to issue an enforceable title and service of the order of enforcement, if the delay in execution of the enforcement the obligation to threaten the danger to human life or health or to the serious damage to a national holding, or if it requires a particular social interest.

Article 118. [ Call to reveal the place of storage of the subject covered by the execution] The obligation to carry out a non-monetary obligation may be called upon to reveal where the subject matter of which the enforcement relates is located. The provisions of Article 4 71 shall apply mutatis mutandis.

Chapter 2

Fine for coercion

Article 119. [ Grounds for imposing a fine] § 1. A fine for coercion shall be imposed where the enforcement relates to the fulfilment by the obliged obligation of abolition or omission, or the obligation to carry out the task, and in particular of a task which, by reason of its nature, cannot fulfil another person's obligation to carry out the duties of the person concerned. for the obligated.

§ 2. Also, if there is no deliberate use of another measure of the execution of a non-monetary obligation, a further action shall be imposed.

Article 120. [ Entities subject to fine] § 1. A fine for coercion may be imposed on both natural persons and legal persons, as well as on organisational units without legal personality.

§ 2. When a natural person acting by a statutory representative, a State enterprise or another State organisational unit, a cooperative, self-governing body, professional or other social legal person or entity is required an organisational without legal personality, a fine shall be imposed on the statutory representative or per person to whom direct watchdog is to be held responsible for the performance of the duties of such a kind as is enforced obligation. At the same time, a fine may be imposed on a legally obliged legal person or an undertaking where this is necessary for the purpose of making a forced execution.

Article 121. [ Repeated imposition of a fine] § 1. A fine for coercion may be imposed on several occasions in the same or a higher amount, subject to § 4.

§ 2. Subject to § 5, the imposed fine shall not exceed the amount of PLN 10 000, and in relation to legal persons and organizational units without a legal personality of the amount of 50 000 PLN.

§ 3. Fines imposed on multiple occasions may not collectively exceed the amount of 50 000 zł, and in relation to legal persons and organizational units without legal personality of the amount of PLN 200 000.

§ 4. Where enforcement is carried out by the obligation under construction law to be fulfilled, the fine for coercion shall be one-off unless it concerns the obligation to maintain a construction object in a state that does not dissipate the environment.

§ 5. The amount of the fine referred to in § 4 shall, in the case of the obligation of forced demolition of the building or its part, the product of the construction of the building or its part, covered by an order of forced demolition, and 1/5 of the price of 1 m 2 the usable area of the residential building, as announced by the President of the Central Statistical Office on the basis of separate provisions for the calculation of the guarantee premium for the savings holders of the housing books.

Article 122. [ Determination of the imposition of a fine] § 1. A fine with a view to coercion shall be imposed by an enforcement authority which shall be served by the undertaking concerned:

1) a write-down of the executive title in accordance with art. 32;

(2) an order to impose a fine.

§ 2. The imposition of a fine should include:

1) a call for payment of the fine imposed at the indicated time, with the statement that in the event of failure to pay the fine within the time limit it will be collected in the execution mode of the administrative cash receivables;

2) a call for the execution of the obligation laid down in the executive title within the time limit indicated in the order, with the threat that, in the event of failure to comply with the obligation within the time limit, will be imposed further fines in the same or higher amount, and in the case of an obligation a replacement shall be carried out under construction or occupational safety and health rules.

§ 3. The person responsible shall be entitled to claim the pleas in law and to lodge a complaint concerning the conduct of enforcement proceedings (Art. 33 and 34) and the right to lodge a complaint against the application of a fine.

Article 123. [ Application of the provisions of the Act in cases of imposition of further fines] The provisions of Article 4 122 subject to Article 121 § 4 shall also apply in cases where further fines are imposed in order to coerate where the obligation in spite of the call has not been carried out by the obligation laid down in the implementing title.

Article 124. [ Obligation to pay fines imposed] § 1. Fines imposed in order to coerce, unpaid in time, shall be subject to recovery in the manner of execution of the monetary claims as laid down in this Act.

§ 2. The obligation to pay the fines imposed does not pass to the heirs or the trusts of the obliged.

Article 125. [ Cancellation of imposed and unpaid or unlevied fines] § 1. In the event of the execution of the obligation laid down in the implementing title, the imposed and unpaid or unpaid fines for the purpose of coercion shall be redeemed.

§ 2. The order of redemption of the fine shall be issued by the enforcement authority at the request of the obligated. In order to refuse redemption of the fine, it is for the complaint to be rejected.

Article 126. [ Returning the fines paid or collected] At the request of the person who has made the obligation, the fines paid or collected for the purpose of coercion may, in justified cases, be reimbursed at a rate of 75% or in full. State enforcement authorities may return a fine after obtaining the approval of a higher level body.

Chapter 3

Replacement Execution

Article 127. [ Scope] The execution of a replacement shall be applied when the enforcement relates to the obligation to carry out a task, which may be ordered by another person to be executed for the person liable and at his expense.

Article 128. [ Substitute for substitution treatment] § 1. In order to apply the enforcement measure referred to in Article 127 the enforcement authority shall be notified to the undertaking:

1) a write-down of the executive title in accordance with art. 32;

2) a provision that the obligation under the executive title will be executed in the course of enforcement proceedings by another person for the obligation, at his expense and in danger.

§ 1a. The order referred to in paragraph 1 (2) shall also contain an indication of the approximate amount of replacement costs.

§ 2. In the order for the application of the replacement, the enforcement authority may invite the person liable to pay, within the prescribed period, the amount of the advance payment for the replacement costs, with the statement that, in the event of a non-payment of the amount in that the time limit will be collected in the execution mode of the administrative monetary claim.

§ 3. In the order of application of the replacement, the enforcement authority may also order the person responsible to provide the possession of the documentation and the materials and means of transport necessary for the replacement of the enforcement of the enforcement actions, with the risk of application of appropriate enforcement measures, in the event of a waiver from the delivery of those documents, materials and means of transport.

§ 4. The person responsible shall be entitled to claim the pleas in law and to lodge a complaint concerning the conduct of enforcement proceedings (Art. 33 and 34) and the right to lodge a complaint against an order for the application of a replacement.

Article 129. [ A decision on the call for an obligation to pay advances for replacement costs] The enforcement authority may issue provisions on the call to pay advances on replacement costs and on the provision of documentation, materials and means of transport also in the course of a replacement exercise. an enforceable obligation. The provisions of Article 1 shall apply to those provisions. 128.

Article 130. [ Appointment of the person responsible for the enforcement of the actions to be exercised] If, in the order for the replacement, the person to whom the holder of the holder has been subcontracted is not indicated, the enforcement authority shall order the enforcement of the action to be carried out by the person concerned within the time limit set out in the decision. longer than one month, and notifies the obliged person.

Article 131. [ Liability of the contractor to the obligated] The contractor shall be liable to the responsible for the reliable execution of the works, the deliberate use of the materials provided by the responsible and the proper use of his transport means. He/she may claim his claims directly from the contractor.

Article 132. [ Right of inspection in the operation of the contractor] § 1. He shall have the right to inspread the activities of the contractor and to submit to the enforcement authority any conclusions as to the way in which those activities are carried out.

§ 2. The obligation may, in the course of enforcement actions, request the enforcement authority to refrain from further application of the replacement, if the contractor is to do so, and has made a declaration that the enforceable obligation will be executed in the date by the enforcement authority indicated. The enforcement authority shall take account of the request if it considers this statement to be uncertain. The enforcement authority may make its consent subject to a request made by the person liable to secure the enforcement of the enforceable obligation in the form it deems to be indicated.

§ 3. The decision of the enforcement authority on the application for failure to continue the application of the replacement shall serve the purpose of the complaint.

Article 133. [ List of replacement costs] § 1. Enforcement shall be notified by the enforcement authority of the completion of the enforcement activity by way of a replacement and the enforcement of the enforcement. At the same time, he shall serve him a list of replacement costs, with a call for payment of the corresponding amount within the time limit indicated, with a warning that, in the event of failure to pay that amount within the time limit, it will be downloaded in accordance with the procedure laid down in Article 2 (2). administrative enforcement of monetary claims.

(2) If the replacement costs are high, or if the replacement takes a longer period, the enforcement authority may, before the execution of the replacement, serve the required lists of the costs already made with a call to cover the costs in question. date. The provisions of paragraph 1 shall apply mutatis mutandis.

Article 134. [ Enforcement of the amount of the advance payment for replacement costs] If he has not paid within the time limit laid down in the order for the application of the replacement amount, the amount of the advance payment for the replacement costs (Article 4 (1) of the basic Regulation). 128 (2) or the amount to cover the cost of the replacement indicated in the lists served under the terms of Article 3 (2) of the Regulation. 133, the enforcement authority shall initiate the execution of those duties in accordance with the provisions on administrative enforcement of monetary charges.

Article 135. [ Application of the provisions of the law on replacement cost matters] In the case of replacement costs, not regulated by the Article 127-134, the provisions of Article 1 shall apply. 64c-65.

Chapter 4

Moving moving things

Article 136. [ Grounds for use] § 1. If it is required to waive the obligation to issue a movable item, the latter may be received by the enforcement authority for the purpose of issuing it to the creditor. This also applies to the obligation to issue a thing for a certain period of time.

§ 2. The separate provisions shall specify the cases in which the enforcement measure provided for in § 1 may be used for the execution of an obligation to issue a movable item designated only for a kind or species.

§ 3. The enforcement measure referred to in paragraph 1 shall also apply where the obligation to destroy the movable property is enforced for sanitary or other social reasons, and where the obligation to do so is to disclose the possession of the movable property. of the marked moving thing.

Article 137. [ Receipt of things in the authority of another person] § 1. The enforcement authority shall apply the enforcement measure referred to in Article 4. 136 also, where the person subject to the movement is in the possession of another person, if the person is not excluded from the execution of the person (Art. 38).

§ 2. When the obligation to destroy movable property ordered for sanitary or other social reasons is enforced, it shall be subject to receipt in accordance with the procedure laid down in Art. 136 also, when property of things has gone from a committed person to another person.

Article 138. [ Receiving subject] The execution of the item shall be carried out by an enforcer designated by the enforcement authority (Article 31).

Article 139. [ Service of the order by the enforcer] § 1. The enforcer, by joining the enforcement action, shall serve the principal:

1) a write-down of the executive title in accordance with art. 32;

2) the order of the enforcement body to call the obliged to issue the item specified in the executive title, with the threat that in the event of a failure, the enforcement measure will be applied in order to receive that thing.

§ 2. The obligation shall serve the right to report the charges and to lodge a complaint concerning the conduct of enforcement proceedings (Art. 33 and 34) and the right to lodge a complaint against an order to apply an enforcement measure.

Article 140. [ Issue of a received thing to the creditor] The received thing shall be issued to the creditor or to the person by him to receive the authorized goods, and where this is not possible, the received thing shall be held up at the expense and danger of the creditor.

Chapter 5

Revocation of the property. Emptying of premises and other premises

Article 141. [ Grounds for use] § 1. If the obligation to issue the property or to empty the dwelling or service or other premises is enforced, the enforcement agent shall be subject to the revocation of the property or the removal of the property required by the undertaking or the removal of the property, occupant premises or premises for the purpose of issuing this property or the emptied premises (premises) to the creditor. This also applies to the obligation to issue a property for a marked period of time.

§ 2. The execution shall be carried out against the obliged, the members of his family and the household and other persons occupying the property or premises (the room) to be emptied and issued.

Article 142. [ The entity retaking the property or emptying the premises and premises] The receipt of the property or the emptying of the premises and premises shall be executed by the enforcer, appointed by the enforcement authority.

Article 143. [ Service of the decision on the call for the issue of the property or the emptying of the premises] § 1. The enforcer shall serve the principal by joining the enforcement activities:

1) a write-down of the executive title in accordance with art. 32;

2) the order of enforcement authority to call for the obligation to issue the property or to empty the premises (premises) specified in the executive title, with the threat that, in the event of a failure, the measure will be applied the execution of the property or the emptying of the premises (premises).

§ 2. The obligation shall serve the right to report the charges and to lodge a complaint concerning the conduct of enforcement proceedings (Art. 33 and 34) and the right to lodge a complaint against an order on the application of enforcement measures.

Article 144. [ Removal of unnecessary movable property from seized property or premises] The enforcer removes from the property or premises (premises) to be emptied or issued to the creditor, located there movables, except those which, including the property (premises, premises) are subject to the issue of the creditor, and calls on persons on this property or in this premises (room) to leave it, with the risk of direct coercion, and in the case of resistance, shall take appropriate steps for the application of direct coercion.

Article 145. [ Opening of closed property or premises] When a property subject to a release or a premises (room) subject to emptying is closed, the enforcer shall manage them openly, subject to the provisions of art. 46 and 51.

Article 146. [ Commitment to removed movable property] Movable property removed from immovable property or premises (premises) shall be given to the person concerned or to an adult person from among his or her family members or to another person or to another person, at the expense and risk of the person concerned, or the management and transfer of these movable property to the cost and danger of any other property or premises (s) occupied by the obligated or allocated to it pursuant to the provisions in force.

Article 147. [ Sales of unreceived movable property] If, in spite of the call, he has not received the movable property in question for storage or warehousing, the costs of storage or composition may be higher than the value of those movable property, the enforcement authority, at the request of the person in whom they shall be able to sell these movable property by applying the provisions of Article 4 (1) of the Regulation 105-107.

Chapter 6

Direct implant

Article 148. [ Scope] § 1. Direct coercion consists in the execution of an obligation to be executed by way of a threat to the application of, or by means of, directly effective measures, without excluding physical force, in order to remove the resistance and resistance other persons who are in the process of being obliged to do so.

§ 2. In particular, direct coercion shall be applied in order to bring the property, premises (premises), issue, omission or non-disturbance to another person in the exercise of his or her rights, whether or not to exercise his rights, also in cases where, due to the nature of the obligation to use other means of enforcement, it is not possible.

Article 149. [ Enforcement by use of direct coercion] The enforcement authority shall appoint an enforcer (Art. 31) in order to carry out the execution by the use of direct coercion.

Article 150. [ A call for a call for the obligation indicated in the implementing title] § 1. The enforcer, by joining the enforcement action, shall serve the principal:

1) a write-down of the executive title in accordance with art. 32;

2) the order of the enforcement body to call the obliged to perform the obligation indicated in the executive title, with the threat of application of direct compulsion.

§ 2. The obligation shall serve the right to file charges in respect of the conduct of enforcement proceedings (Art. 33 and 34) and the right to lodge a complaint against an order on the application of enforcement measures.

§ 3. If the delay in carrying out the obligation may endanger the health or life or cause impossibility or significant impediments to the enforcement investigation by the obligated duty, and in other cases specified in separate provisions, it may be immediately applied coercion directly to the execution of the obligation under the rule of law, after the oral request of the enforcement authority, without prior warning and without service of the enforceable title and the decision on the call to perform the obligation (§ 1).

§ 4. The rules laid down in paragraph 3 of the rules of application for direct coercion shall also apply to customs authorities when checking customs controls.

Article 151. [ Enforcer] The enforcer may apply direct deposition also in the course of enforcement proceedings, which was initiated for the purpose of applying another of the enforcement measures, listed in Art. Point 12 (b) (b), where that enforcement measure has proved to be ineffective and the application of direct coercion may lead to the execution of an obligation to enforce the obligation. In this case, the provision of art. 150 § 1 shall not apply, but the enforcer should orally warn the obligor that, in the event of further evasion, the obligation to apply direct coercion shall be applied.

Article 152. [ Other cases of direct coercion use] The enforcer may, in the course of enforcement actions, apply direct coercion to another non-obligated person, if the activity or abstaining of the activity or the conduct of the activity is an obstacle to the performance of the enforcement of the enforceable obligation.

Article 153. [ The authorities of the State service using direct application] § 1. Direct coercion to a soldier in an active military service or a police officer, internal security agency, intelligence agency, military counterintelligence service, military intelligence service, Central Anti-Corruption Bureau or The Border Guard can only be used by the Military Police or Military Police, or the Police Department, Internal Security Agency, Intelligence Agency, Military counter-intelligence Service, Military Intelligence Service, respectively. Central Anti-Corruption Bureau or the Border Guard.

§ 2. Paragraph 1 shall not apply where, for sanitary or other social reasons, there is a need for immediate enforcement of the obligation, and of the Military Gendarmerie or of the military authority or competent authority of the Police, of the Agency Internal Security, Intelligence Agency, Military Counterintelligence Service, Military Intelligence Service, Central Anti-Corruption Bureau or the Border Guard is not on the spot.

Article 153a. [ Special provisions] If special provisions provide for the compulsory supply of a soldier in active military service, this shall be carried out by the Military Gendarmerie or by a military order authority.

SECTION IV

Protective handling

Chapter 1

Common provisions

Article 154. [ To secure a monetary claim or to exercise a non-monetary obligation] § 1. The enforcement authority shall secure the monetary claim or the execution of a non-monetary obligation if the lack of collateral could impede or impair the execution, in particular if it is found to:

-the lack of liquidity of the pledged,

-avoidance of execution by the obliged obligation by failing to disclose obligations arising out of the law or unreliable conduct of the tax books,

-the undertaking by the undertaking to sell the property,

-failure to make a statement as referred to in Article 39 § 1 of the Act-Tax Ordinance, despite the call for its submission or failure to demonstrate in a complex statement of all the things or rights subject to disclosure.

§ 2. The security may also be made before the due date for payment of the monetary claim or before the deadline for the non-monetary obligation to perform.

§ 3. The security of the monetary claim may also apply to future recurring benefits.

§ 4. Security seizure shall be transformed into an enforcement order:

1) at the date of issue of the enforcentary title, provided that it has occurred not later than 2 months after the date of service of the final decision or any other decision subject to enforcement in the case in which the security was made, or the service of the provision of a maximum of immediate enforceability;

2. on the date of expiry of the decision referred to in Article 61 (1) 3 of the Act of 19 March 2004. -Customs law (Dz. U. of 2016 r. items 1880 and 1948 and of 2017 items 379 and 1086) provided that the enforceal title is issued no later than 14 days from the date of expiry of the time limit;

3) on the day of the taking of the suspended enforcement proceedings in the cases referred to in art. 32a § 2, art. 32c § 1 and art. 35 § 1 and also in the cases referred to in art. 79 par. 5 of the Act on Mutual Assistance.

§ 5. Where a complaint is lodged with the administrative court and the execution of the decision referred to in paragraph 4 (1) is withheld, the seizure shall be transformed into an enforcement order from the date of issue of the enforchure, provided that it is not after the expiry of a period of two months from the date of service of the decision on the discontinuance or rejection of the application or the remission of legal proceedings.

§ 6. The seizure of a security shall not be transformed into an enforcement order in the event of an appeal by the review body or the administrative court of the decision providing the basis for the security, in so far as the issuance of a new decision imposing an obligation the enforcement of enforcement proceedings in the administration shall not take place within six months of the date of service of the decision of the appeal body or of the final decision of the administrative court to the authority competent to issue the decision.

§ 7. On the date of conversion, the classes referred to in paragraphs 4 and 5 arise from the effects of the enforcement measure.

Article 155. [ The provision of a guarantee against the determination of the amount receivable] The security may also be granted before the fixing or the determination of the amount of the monetary claim or the non-monetary obligation, if the lack of collateral could impede or thwart the effective execution of the enforcement, and the provisions separate permits for such collateral.

Art. 155a. [ Security at the request of the creditor] § 1. The enforcement authority shall carry out the security:

1) at the request of the creditor and on the basis of the security ordinance issued by him;

2) at the request of the creditor and on the basis of the enforceable title issued by him, in the cases referred to in art. 32a § 3 and art. 35 § 2;

3) at the request of a Member State and on the basis of the order of security, foreign executive title, security document or the uniform executive title specified in the provisions of the Act on Mutual Assistance, in the scope of receivables cash referred to in art. 2 § 1 point 8 lit. a-f;

4. at the request of a Member State or of a third country and on the basis of the provision of collateral or foreign executive title issued in accordance with the provisions of the Act on mutual assistance, in respect of receivables referred to in art. 2 § 1 point 9.

§ 1a. The enforcement authority may, on its own initiative, make a guarantee on the basis of the enforceable title, in the cases referred to in Article 32a § 3, art. 32c § 2 and art. 35 § 2 and in the cases referred to in Art. 79 par. 5 of the Act on Mutual Assistance.

§ 2. (repealed)

§ 3. Where the application for security is notified after the initiation of the tax or control procedure, the application shall specify the assets of the undertaking which may be subject to security.

Article 155b. [ List of documents to be served by the enforcement authority acceding to the security acts] § 1. The enforcement authority or the enforcer shall, when acceding to the security acts, serve the required service:

1. a copy of the provision of the security;

2) a security document;

3) a copy of the executive title, if it has not been previously served, together with the notice of accession to the security;

4) a notice of accession to the security, if a write-down of the executive title has been served in the administrative execution.

§ 1a. Where service is served on the order following the notification of the security decision referred to in Article 4 (1) of the Regulation. 33 of the Act of 29 August 1997. -Tax law, could obstruct or thwart the execution of a security, the enforcement authority or the enforcer, together with the write-off of the order of security, shall serve the required security decision.

§ 2. In the case referred to in paragraph 1 (4), the provisions of Article 1 shall not apply. 33 and art. 34.

Article 156. [ The contents of the security ordinance] § 1. The provision of the security shall include:

1) the designation of the creditor;

2) an indication of the name or company of the obliged and its address, as well as NIP or PESEL, if the obligated number possesses;

3) giving the content of the obligation to be protected, the legal basis of that obligation and, in the case of securing the monetary claim-also the determination of its amount;

4) an indication of the legal basis of the obligation to

5. an indication of the circumstances in which the execution of the possibility of impeaching or impeaching of execution may be prevented;

6) the date of issuance of the security order, the name of the creditor who issued them, and the name and official position of the person authorized to act on behalf of the creditor;

7) a clause of the enforcement authority to accept the order of security to be executed;

8) instructing the person liable for him within 7 days of the right of notification to the enforcement authority of the charges;

(9) the manner and extent of the security of the non-monetary obligation.

§ 2. In the case of securing monetary claims, the provision of the security referred to in paragraph 1 shall be drawn up in accordance with the model set out in the Regulation by the Minister responsible for public finance. The model of the provision of the security shall contain the data referred to in paragraph 1 and, in addition, enable the electronic processing of such data.

Article 157. [ Exemption from accession to security] § 1. Where the obligation to which the provision applies is not subject to administrative security or the provision of a security arrangement, it shall not contain the content referred to in Article 4. 156 § 1, the enforcement authority shall not accede to the security. The decision of the enforcement authority refusing to make a security shall be entitled to a creditor which is not the enforcement authority at the same time as the complaint.

§ 2. The enforcement body may make it subject to the acceptance of the provision of a security to execute from the deposit by the creditor to the security of claims liable to make good the damage caused by the implementation of the order security.

Article 157a. [ Repeal or change in the way or scope of the security] The enforcement authority may at any time repeal or change the manner or extent of the security. The decision on the amendment or repeal of the security shall serve as a complaint.

Article 158. [ Use of several ways of securing] In the case of need, the enforcement authority may use several means of security.

Article 159. [ Security Repeal] § 1. The enforcement authority shall, upon request, waive the security of a non-monetary obligation if the request for enforcement has not been notified within three months of the date of such security.

§ 1a. The enforcement authority shall issue a decision on the waiver of the security. That provision shall be entitled to a complaint by a debtor and a creditor which is not a enforcement authority at the same time.

§ 2. The term specified in § 1 may be extended by the enforcement authority at the request of the creditor for a period of up to 3 months, if for justified reasons the enforcement proceedings could not be initiated.

§ 3. The decision of the enforcement authority on the extension of the time limit laid down in paragraph 1 or the refusal to extend that period shall serve the creditor and the person liable to have the complaint.

Article 160. [ Restriction on security] § 1. The security shall not be intended for the performance of the obligation.

§ 2. By way of security, it is not possible to use direct coercive measures.

Article 161. [ Sale of movable property immediately after seizing] Occupied to secure the movable assets referred to in Article 104 § 2 (1) and (2), or which may lose value in the case of their storage, may be sold immediately after their seizing. In order to safeguard other movable property, it may be sold by administrative enforcement if, in the event of failure, the value of the movable property is not significantly reduced or if the supervision of the objects concerned causes significant costs. This also applies to the provision of livestock security, in the event that the debtor refuses to accept it under supervision. The amount obtained from the sale shall be subject to the deposit of the enforcement authority.

Article 162. [ Exemption of application of the law] § 1. In case of a confluence of the security proceedings conducted by the administrative enforcement authority and the body of judicial execution, the provisions of art. 62 shall not apply unless, in accordance with the provisions of the Code of Civil Procedure, the item of security is the subject of a sale.

§ 2. In the event of a collateration of two or more administrative enforcement authorities, an Article shall be applied. 63.

Article 163. [ Security charges and security-related expenses] § 1. The provisions of Article 4 64c shall apply mutatis mutandis to security charges and expenses relating to the security proceedings, where enforcement proceedings have been initiated.

§ 2. The enforcement authority shall charge the creditor with the security charges and the expenses related to the security if the enforcement proceedings have not been initiated as a result of the absence of the application referred to in Article 3. (b) Article 159 (2), or the application has not been taken into account, and if it has not been initiated for other reasons, expenditure relating to the security proceedings. The provisions of Article 4 64c § 6a (2) and (7) shall apply mutatis mutandis.

§ 2a. The fees referred to in paragraph 2 shall not be levied if the creditor is at the same time the enforcement authority making the security.

§ 3. The enforcement authority may require the creditor to make a payment of the advance to cover the expenditure relating to the security proceedings and make the security subject to the payment of that advance.

§ 4. The provisions of Article 4 65 shall also apply to the expenditure of the security proceedings.

Chapter 2

Security of monetary claims

Article 164. [ Cash Cash Mode] § 1. The enforcement authority shall ensure that the monetary claim is secured by:

1) the seizure of money, pay for work, receivables from bank accounts, other receivables and property rights or movables;

2) the burden of the property obliged by the compulsory mortgage, including by submitting the documents to the collection of documents in the case of a property which does not have a decorated perpetual book;

3) the load of the seagullary vessel or seagullator in the construction of a pledge entered in the ship's register (naval hypothesis);

4. the establishment of a ban on the disposal and burdens of immovable property, which does not have a record book, or of which the perpetual book has died or has been destroyed;

5) the establishment of a ban on the sale of a cooperative right to a dwelling, a cooperative right to a utility premises or a right to a single-family house in a housing cooperative.

§ 2. If the enforcement authority is not the creditor at the same time, the property burden on the forced mortgage or seagoing ship (a seagoing ship under construction) shall be carried out by the creditor and, if the creditor is a State a Member State or a third country, an enforcement authority acting in its own name and on behalf of that State.

§ 2a. The entry of a compulsory mortgage for the security of the claims of Member States or third countries shall be based on the following: the security document of the Member State, the Member State's uniform implementation title, the foreign executive title, or the provision of collateral laid down in the provisions of the Mutual Assistance Act.

§ 2b. Where the document referred to in § 2a has been forwarded to the enforcement authority using a computerised system or electronic means, the basis for the entry of the compulsory mortgage shall be the printout of the document. done in accordance with art. 26 § 1d.

§ 2c. Where the document referred to in paragraph 2a is drawn up in an official language of a Member State or a third country, or a language agreed in accordance with Article 3 (2), 32 of the Act on Mutual Assistance, to the application for entry of the Compulsory Mortgage, the enforcement authority shall also attach the translation of this document drawn up in accordance with art. 31 par. 1 or 3 of the Act on Mutual Assistance.

§ 3. Before the application is made to the court for the establishment of a compulsory mortgage or the maritime chamber for the establishment of a naval mortgage, the creditor shall request the enforcement authority to grant the title to the enforceable title or the provision of the security of the clause to refer the enforcing title to the enforcement or to the order of the security to be executed.

§ 4. The provisions on the execution of money, pay for work, pensions and social security, social pension, execution of bank accounts, other services are applied to the security class. cash claims, rights from securities held in the securities account and from cash account receivables, securities not credited to the securities account, promissory notes, copyright property and related rights and industrial property, participation in a company with limited liability, other property rights and movable property.

§ 5. Security seizure shall not relate to items or rights exempted from execution.

Article 165. [ Securing seized securities and money] § 1. Securities issued in the form of a document which are seized for the purpose of securing monetary claims shall be deposited with the enforcement authority.

§ 2. Claimed money shall be paid into the interest-bearing bank account of the enforcement authority with the interest rate granted by the bank for contributions paid on any request, subject to § 3.

§ 3. If it is apparent from the circumstances of the case that the security will last for more than 3 months, the money seized shall, at the request of the obligated, be paid into the account of the fixed-term deposits.

§ 4. The claimed claim after the arrival of the payment by the debtor of that claim shall be carried out for the purpose of collateral by transferring it to the account referred to in § 2. The same shall be transferred to the remuneration of the remuneration for the work and other receivables payable in the future, without retaking their claim up to the amount of the security duty.

Article 166. [ Submission of a deposit] At the request of the obligated, the security of the monetary claim may be made by lodging the deposit. If he/she requests the receipt of a deposit in cash or a request for receipt of a deposit in another form shall be taken into account by the enforcement authority, that authority shall determine the amount of the security deposit, but not higher than the amount of the security charge.

Art. 166a. [ Prohibition on the disposal of property seized for collateral] § 1. The obligation shall not dispose of the property seized for the purpose of the security, subject to § 2 and 3.

§ 2. During the period of security, payment may be made with the consent of the enforcement authority of the payout to secure the bank account, upon presentation of credible documents showing the need to bear those accounts. expenditure for the pursuit of economic activities.

§ 3. The protective seizure shall not deprive the required right to direct the payment of the money secured from the cash held in the account referred to in Article 4. 165 § 2.

Art. 166b. [ Application of the provisions of the law in the protection procedure] The provisions of Section I and Article shall apply mutatis mutandis in the security proceedings. 168d.

Art. 166c. [ Exemption of application of the provisions of the law in protective proceedings] § 1. As regards the monetary claims referred to in Article 2 § 1 point 8 lit. a-f and point 9, the provisions of Article 4 are not applicable in the safeguard procedure. 154 § 1-3, 5 and 6, art. 155, art. 156, art. 157 and art. 163 § 2-3.

§ 2. As regards the monetary claims referred to in Article 2 § 1 point 8 point g, the provisions of Chapter IV shall not apply.

Chapter 3

Security of non-monetary obligations

Article 167. [ Selection of the security measure] § 1. The enforcement authority in the management of the security of the performance of a non-monetary obligation shall specify the means of collateralising or any other action which, as the case may be, shall be applied.

§ 2. In the selection of a security measure, the enforcement authority will take into account the interests of the parties in such a way that the creditor should ensure that the obligation is enforced and that the obligation is not borne by the obligation above the need.

Article 168. [ Application of additional security measures] The enforcement authority may also apply the security measures provided for in Article 4 if necessary. 164 § 1. In particular, the seizure of money, remuneration for work, claims on bank accounts and savings deposits and other claims may be made if the cover is secured by the responsible execution costs. substitutive.

CHAPTER IVA

Liability for violation of the Act

Chapter 1

Liability of compensation

Art. 168a. [ Application of provisions of the Civil Code] The person who claims the right to the property or property rights, from which the execution was carried out by the sale of goods or the execution of property law, may assert from the obliged compensation on the basis of the provisions of the Civil Code concerning liability for the damage caused.

Art. 168b. [ Investigation of damages from the enforcement authority or creditor] § 1. The obligation may claim damages from the enforcement body or the creditor under the provisions of the Civil Code for damage caused by the failure to initiate or pursue administrative enforcement or proceedings security.

§ 2. In the case of the monetary claims referred to in Article 2 § 1 points 8 and 9 by the creditor referred to in paragraph 1 1, shall be understood the central liaison office.

Art. 168c. [ Liability of the debtor for non-performance or non-performance of duties] § 1. A debtor of a claimed claim which has not or has not performed the obligations incumbable under Article 4 (1) of the EC Regulation shall be subject to the obligations referred to in Article 69a § 1, or obligations related to execution execution or securing the seizure of receivables or property rights, shall be liable for damages caused by the creditor on the basis of the provisions of the Civil Code.

§ 2. The creditor may claim damages from the obliged under the provisions of the Civil Code for the damage caused by the failure to perform or improper performance of the obligation referred to in art. 69a § 2.

Chapter 2

Ordinal responsibility

Art. 168d. [ Responsibility for refusing to provide information to an enforcement authority] § 1. A pecuniary penalty may be imposed on a person who, contrary to his obligation, refuses to provide the enforcement authority with the information or explanations necessary to carry out the execution of enforcement or to provide false information or explanations. 3800 zł.

§ 2. If the request for information or clarification was addressed to a legal person or other business unit, a monetary penalty shall be imposed on the employee responsible for the provision of information or explanations, and if the determination of such information the employee was obstructed-the penalty payment is imposed on the responsible manager.

§ 3. The penalty referred to in § 1 may also be imposed on the obliged, who does not notify the enforcement authority of the change of the place of his/her stay or seizing by another enforcement body of the movable property, as well as the property law, the condition of which is the execution of possession of a document, as well as a real estate manager, who does not report or execute the enforcement authority without an excuse.

§ 4. In the event of failure to fulfil the obligation referred to in § 1 by a soldier, instead of imposing a pecuniary penalty shall occur to the commander of the military unit in which the soldier is serving the service, with the request to hold him accountable. (a)

Art. 168e. [ Monetary penalties for the debtor of the claimed claim] § 1. A cash penalty up to PLN 3800 may be imposed on the debtor of the claimed claim, which does not perform or does not perform any obligations relating to the execution or collateralisation of the claim or the property right.

§ 2. The penalty referred to in § 1 may be repeated in the event of evasion, in addition to the prescribed time limits, the obligations arising from the enforcement or protective seizure.

§ 3. If the debtor of the claimed claim is a legal person or an organisational unit without legal personality, the penalty shall be imposed on the designated staff member and, if he has not been appointed, the manager directly responsible for the claim implementation of the seizure, and in a commercial law company-a responsible member of the Management Board, while in a civil partnership-responsible partner.

§ 4. The order on the imposition of a monetary penalty shall be issued by the enforcement authority, subject to § 5.

§ 5. If the enforcement of the claim is carried out by the enforcement authority referred to in Article 4. 19 § 3, 4, 7 and 8, the order on the imposition of a monetary penalty shall be issued by the Governor of the tax office competent for the purposes of the seat of that authority.

§ 6. The order for the imposition of a penalty shall be entitled to a complaint.

§ 7. Penalty payment imposed in connection with the enforcement carried out by the body referred to in art. 19 (3), (4), (7) and (8) shall be for that body.

CHAPTER V

Introductory and final provisions

Article 169. [ Conducting enforcement and hedging proceedings] Enforcement and safeguard proceedings, pending on the date of entry into force of this Law, shall continue to be carried out under the provisions of that law and by the authorities referred to therein.

Article 170. [ Remain in special laws] § 1. They shall remain in force in accordance with the provisions of the law relating to administrative security proceedings on the basis of the decision of the prosecutor, the court, the customs administrations or public administration control bodies of the security of things, in the of which the forfeiture may be adjudicated.

§ 2. In the security proceedings referred to in § 1, the exemption decision shall be issued by the Head of the tax office, applying the provisions of this Law. The exemption shall be entitled to the right to lodge a complaint with the authority which issued the freezing order and the creditor. Until such time as the complaint is resolved, the enforcement activities shall remain in force.

Article 171. (bypassed)

Article 172. (bypassed)

Article 173. (repealed)

Article 174. [ Application of provisions of the Act] The Council of Ministers may, by regulation, extend the application, in whole or in part, of the provisions of Chapter 6 of Chapter II in respect of the storage, estimation and sale of occupied movable property on certain movable property which have become the property of the Treasury State or district on the basis of the provisions on the liquidation of property, of forfeiture of property, of inheritance or of other titles or when the State Treasury under special provisions is authorized to sell someone else's movables. In particular, this Regulation will determine the cases in which the transfer of the movable property by the State Treasury or the county or the destruction of the movable property may occur, as well as the clearing and settlement of expenses relating to the holding or sale of movable property. not to be owned by the State Treasury.

Article 174.


1) This Act shall apply to the implementation of the following Directives of the European Communities as regards its implementation:

(1) Directive 2001 /44/EC of 15 June 2001 (OJ 2001 L 31, p. amending Directive 76 /308/EEC on mutual assistance for the recovery of claims resulting from operations forming part of the system of financing the European Agricultural Guidance and Guarantee Fund, and of agricultural levies and duties, and in respect of value added tax and excise duties (Dz. Urz. EC L 175 of 28.06.2001);

(2) Directive 2002/94/EC of 9 December 2002 (1). laying down detailed rules for the implementation of certain provisions of Directive 76 /308/EEC on mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures (Dz. Urz. EC L 337, 13.12.2002).

The data relating to the publication of the acts of the European Union, as set out in this Act, on the date of accession by the Republic of Poland of membership of the European Union, shall refer to the publication of those acts in the Official Journal of the European Union. Special

[ 1] Currently, the provisions on pensions from the Social Insurance Fund, according to art. 192 of the Act of 17 December 1998. o pensions from the Social Insurance Fund (Dz. U. of 2016 r. items 887, as late. zm.).

[ 2] From the day of the first elections to the Council of Warsaw and to the councils of the districts in Warsaw, established on the basis of the provisions of the Act of 15 March 2002. of the order of the capital city of Warsaw (Dz. U. No 41, pos. 361)-m.st. of Warsaw, according to art. 31 of that law.

[ 3] On the basis of paragraph 1 of the judgment of the Constitutional Court of 28 June 2016. (Journal of Laws pos. 1244) art. 64 § 1 point 4, in so far as it does not specify the maximum amount of the levy for the enforcement activities carried out, is inconsistent with the resulting art. 2 of the Constitution of the Republic of Poland the principle of prohibition of excessive interference in relation to art. 64 par. 1 and Art. 84 of the Constitution and is not inconsistent with the art. 31 par. 3 of the Constitution. Article 64 (1) (4) in the abovementioned The extent of which expired on 16 August 2016.

[ 4] On the basis of paragraph 3 of the judgment of the Constitutional Court of 28 June 2016. (Journal of Laws pos. 1244) art. 64 § 8 in so far as it does not provide for the possibility of reduction of the levy referred to in Article 64 § 1 item 4 of the Act and the handling fee in case of cancellation of the proceedings due to the voluntary payment of the enforced receivables after the enforcement action, is inconsistent with the resulting from the art. 2 of the Constitution of the Republic of Poland the principle of prohibition of excessive interference in relation to art. 64 par. 1 and Art. 84 of the Constitution and is not inconsistent with the art. 31 par. 3 of the Constitution. Article 64 (8) in the abovementioned The extent of which expired on 16 August 2016.