AN ASSESSMENT OF THE EFFECTS OF THE FUNCTIONING OF ARTICLE 54A OF THE PUBLIC FINANCE ACT SIX YEARS AFTER ITS ENTRY INTO FORCE (MEDIATOR’S PRACTICAL REMARKS ON MEDIATION WITH PARTICIPATION OF PUBLIC FINANCE SECTOR UNITS IN DISPUTED CASES OF CIVIL LAW RECEIVABLES)

Abstrakt

The six-year period of validity of the amended provisions of the Public Finance Act (hereinafter PFA) and the Act on Liability for Violation of Public Finance Discipline (hereinafter ALVPDF), in which the legislator explicitly provided for the possibility of concluding settlements in disputed civil law receivables by public finance sector entities; the constant increase in the number of mediation proceedings in disputes involving public finance sector entities carried by the author; as well as conducted scientific research related to the issue of participation of indicated entities in mediation proceedings in disputes over civil law liabilities, prompted the author to analyze the effectiveness of the above-mentioned provisions. Therefore, the aim of this article is to present a fragment of the conducted research and provide a preliminary assessment of the functioning of article 54a of PFA by presenting the reasons and intentions of the statutory regulation, providing an analysis of its functioning as well as conclusions drawn therefrom.