Sądowa ochrona samodzielności finansowej jednostek samorządu terytorialnego przed rozstrzygnięciami nadzorczymi regionalnych izb obrachunkowych

Abstract

Financial independence of territorial self-government units means performing important public tasks in the field of financial management on their own behalf and with their own responsibility in terms of aspects related to income and expenditure, and implementation of financial management. In this regard, the Constitution of the Republic of Poland guarantees the units the right to have cases heard before the court whenever their independence is threatened by someone else’s actions or in situations leading to removal of the effects of a specific violation that has already occurred. Nevertheless, the issue related to the independence of local government units, including financial independence and related judicial protection, as it can be seen, still remains an open issue. It should be emphasized that the legislator, expressing the unambiguous intention of protecting the independence of territorial self-government units, provided them with institutional legal supervision, but within defined limits.