https://doi.org/10.21697/zp.2024.24.3.07
The main objective of this study is to analyze the legal measures the legislative body of a Polish local authority may take to suspend the implementation of a project under the Polish Public Finance Act (Ustawa z dnia 20 sierpnia 2009 r. o i publicznych, Dz.U. 2023, Item 1270), with particular emphasis on the procedure to carry out the decision made by the said legislative body. This issue is focused on the legal problems related to the legislative initiative concerning the decision and its connection with the local authority’s resolution on its multiyear financial forecast. Polish law offers local authorities two different legal instruments to enact provisions for the implementation of their projects. However, it does not lay down a clear obligation on local authorities to make their application of the two different instruments coherent. This may lead to a difficult situation with negative financial consequences for the local authority. This study attempts to identify the most relevant issues in this respect and proposes solutions and measures to prevent potential problems.
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