10 - Czytelnia Online

SPIS TREŚCI
ARTYKUŁY
Ryszard Kata
Fundusze Unii Europejskiej jako instrument stymulowania spójności
społeczno-gospodarczej regionów Polski Wschodniej ......................................................... 5
BUDŻET
Marek Dylewski
Finansowanie deficytu budżetu jednostki samorządu terytorialnego – wybrane problemy .......17
Magdalena Zioło
Przyczyny, uwarunkowania oraz sposoby przeciwdziałania niewypłacalności gmin
– teoria i praktyka ........................................................................................................... 26
PODATKI I OPŁATY LOKALNE
Elżbieta Rogala
Ewidencje VAT: obowiązek ich przekazywania organom podatkowym w formie
elektronicznego jednolitego pliku kontrolnego (JPK) ....................................................... 39
MIENIE I ZAMÓWIENIA PUBLICZNE
Ryszard Szostak
Kształtowanie warunków zamówienia po zmianach w prawie zamówień publicznych
– część I ........................................................................................................................... 43
NADZÓR I KONTROLA
Alicja Sekuła, Roman Fandrejewski
Zasady, tryb przyznawania i przekazywania dotacji celowych przez jednostki samorządu
terytorialnego a naruszenie dyscypliny finansów publicznych........................................... 64
ORZECZNICTWO
Radek Rafał Wasilewski
Skarga na rozstrzygnięcie Krajowej Izby Odwoławczej zawarte w uzasadnieniu wyroku.
Glosa do uchwały Sądu Najwyższego z 17.02.2016 r. (III CZP 111/15)........................... 72
Table of Contents & Abstracts ........................................................................................ 79
Finanse Komunalne 10/2016
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WARUNKI PRZYJMOWANIA TEKSTÓW DO DRUKU
Redakcja przyjmuje teksty oryginalne o objętości 10–40 tys. znaków, z wyraźnie zaznaczonym tytułem, podziałem
na podrozdziały, podsumowaniem, przypisami, krótką notką o autorze oraz adresem e-mailowym. Materiały
większe lub mniejsze albo już publikowane wymagają osobnej zgody redakcji. Tekst należy zaopatrzyć
w abstrakt w języku polskim, o objętości nie większej niż 500 znaków. Autor może zaproponować tłumaczenie
na język angielski tytułu tekstu oraz abstraktu. Przypisy powinny być opracowane w tradycyjny sposób
– na dole strony. Materiały wraz z danymi autora (stanowisko, adres, numer telefonu) i ewentualnym
listem polecającym prosimy przysyłać pocztą elektroniczną lub zwykłą, z załączoną płytą CD. Przekazując
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Autor ponosi odpowiedzialność za aktualny stan prawny treści utworu, przywoływanych przepisów,
orzecznictwa i doktryny. Redakcja zastrzega sobie prawo skracania tekstów, zmiany tytułów, śródtytułów
oraz poprawek merytorycznych i stylistycznych, również w wersji angielskiej. Materiałów niezamówionych
nie zwracamy. Warunkiem publikacji artykułu jest odesłanie podpisanej umowy do Wydawnictwa.
Nadesłane do Redakcji artykuły naukowe są recenzowane. Podstawowe informacje dotyczące miesięcznika „Finanse Komunalne” są dostępne na stronie www.czasopisma.wolterskluwer.pl/oferta
/finanse-komunalne, natomiast zasady recenzowania tekstów oraz wymagania dla autorów dotyczące
ghostwritingu są dostępne na stronie internetowej www.wolterskluwer.pl/proces-publikacji-w-czasopismie.
Redakcja
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Finanse Komunalne 10/2016
TA B L E O F CO N T E N T S & A B S T R A C T S
LOCAL AUTHORITY FINANCE
Monthly Magazine of the Regional Chambers of Audit
ARTICLES
Ryszard Kata
European Union funds as an instrument for stimulating social and economic cohesion
in the regions of Eastern Poland .....................................................................................................................5
The article contains an assessment of the regional income convergence processes in Poland. This issue is examined from the point of view of key
developmental gaps separating the regions of Eastern Poland from other, more economically developed regions of the country. Substantial resources from the European Union’s structural funds were directed to reduce these gaps in 2004–2014, including the Development of the Eastern
Poland Operational Programme (EP OP 2007-2013), which was specially assigned for this purpose. It was demonstrated that, during the period
under review, significant progress took place in reducing the development gaps, such as outlay on research and development (R&D), compared
with GDP, the occupational activation of the population and the development of the road infrastructure. Progress in this area would not have been
possible without the support of EU funds, although the scope and scale of the positive changes did not allow for regional convergence to take
place, but contributed to slowing down the processes of the further polarization of income between the regions in Poland.
BUDGET
Marek Dylewski
Financing a local authority unit’s budget deficit – selected issues ........................................................ 17
The article presents selected problems in financing the budget deficits of local authority units, particularly with budget surpluses from prior years
and debt instruments which were unused in the given year or prior years. The objective of the article is to present the financial aspects of covering the
budget deficit of local authority units with the budget surplus from prior years and unused debt instruments, such as loans, borrowings and securities.
The relevant considerations have been supplemented with examples of settlements of surpluses from prior years, as well as debt instruments.
Magdalena Zioło
Causes, conditions and methods of preventing insolvency of municipalities – theory and practice ....26
The article draws attention to the category of insolvency of public entities as an important research issue in the area of finance. It highlights the
causes, determinants and methods of tackling the issue, emphasizing the threat of insolvency of public sector entities, taking into account the
specifics of their functioning, including the need to ensure the safety and continuity of providing public goods and services. It also presents the
results of empirical research and demonstrates the relationship between the category of financial autonomy and the phenomenon of insolvency
in the public sector using the example of municipalities in Poland. The research hypothesis assumes that there is a strong positive relationship
between the threat of insolvency of municipalities and the level of their financial autonomy. Econometric modelling (logit model and a mixed
model) and a survey were used to test the hypothesis. The research was conducted for the municipalities of the Western Pomeranian Voivodship.
LOCAL TAXES AND CHARGES
Elżbieta Rogala
VAT records: the obligation to provide them to the tax authorities in the form
of an electronic uniform control file (JPK) ................................................................................................. 39
From 1 July 2016, remitters of VAT filing VAT-7 tax returns also need to start filing VAT records (sales and purchases) to the tax office. These
records must be submitted in the form of an electronic uniform control file (JPK) on the date of submission of the VAT-7 tax returns, namely by
the 25th day of each month following the settlement period. The timing of 1 July 2016 for the obligation to file VAT records in the form of a JPK
is the deadline that applies to so-called large VAT taxpayers (large businesses). Howerver, the next deadlines, i.e. 1 January 2017 and 1 January
2018, apply respectively to medium-sized, small and micro entrepreneurs.
Finanse Komunalne 10/2016
79
TA B L E O F CO N T E N T S & A B S T R A C T S
PROPERTY AND PUBLIC PROCUREMENT
Ryszard Szostak
The shape of the conditions of contract after the changes in the public procurement law – part I...43
The amendment to the Public Procurement Law that became effective on 28 July 2016 adjusts this legal act to the new European directives, as
well as to the needs of national practice. The amendment primarily has the objective of simplifying the procedures, especially regarding negotiations, increasing the scope of exemptions and improving the verification of the conditions required of contractors, with a clear softening of
the bureaucratic burdens, as well as further rationalizing the grounds for excluding contractors from applying for a public contract. Non-price
criteria for the selection of the best proposal are preferred. The premises for rejecting a proposal because of an abnormally low price have been
tightened. New rules for describing the subject matter of the contract have been introduced. The protection of the interests of small businesses
has been increased. The scope of appeals with respect to procurement of a lower value has been increased. The importance of social aspects in
public procurement has been increased. However, the changes of the greatest practical significance apply to the issue of designing the terms of
reference, to which this article is devoted.
SUPERVISION AND AUDIT
Alicja Sekuła, Roman Fandrejewski
Principles and procedure of awarding and transferring special purpose grants
by local authority units and a breach of public finance discipline ........................................................ 64
The considerations in this article apply to special purpose grants. The principles and procedure for awarding and transferring special purpose
grants have been presented from the point of view of the observance of public finance discipline. The grants have been characterized appropriately to the accepted objective, together with a description of the most commonly encountered methods of classification, simultaneously
emphasizing their specific properties, both as expenditure and with respect to the procedure and principles of awarding and transferring. Later,
the subjective and objective scope of liability for a breach of public finance discipline is discussed, specifically referring to the case of grants. The
practical dimension of the statutory solutions described is presented in the last part of the article, which contains examples of breaches of public
finance discipline that took place in recent years in connection with grants within the Pomeranian Voivodship.
CASE LAW
Radek Rafał Wasilewski
Complaint against the decision of the National Board of Appeal contained in the justification
of the judgement. Commentary on the resolution of the Supreme Court of 17 February 2016
(III CSK 111/15) ..................................................................................................................................................72
The commentary discusses the legal view and the arguments presented by the Supreme Court in the resolution of 17 February 2016 (III CZP 111/15).
The case applied to public procurement and, more specifically, to the appeal proceedings before the National Board of Appeal, as well as court
complaint proceedings. In its resolution, the Supreme Court held that it is admissible to file a complaint about a decision of the National Board of
Appeal contained in the justification of its judgement and it is also possible to supplement its judgement. The author discusses the position of the
Court from the point of view of the theory of so-called non-existent judgements (sententia, non-existens). As an alternative solution proposed
by the the Supreme Court, the author considers the admissibility of a complaint against a judgement of the National Board of Appeal dismissing
a request to supplement its judgement.
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Finanse Komunalne 10/2016