Należności publicznoprawne jako przedmiot egzekucji sądowej w Polsce i w Austrii

The paper presents results of benchmarking legal solutions adopted in Poland and in Austria with respect to methods of enforcing public-legal receivables. A starting point were the relationships between court and administrative enforcement in the Austrian system, indicating the parallel nature of both ways of claiming financial dues. In the next part of the study, the evolution of Polish regulations was presented in this regard. Initially, like in Austria, they established the equivalency of court and administrative enforcement proceedings, gradually including more and more deviations from this concept, until the complete separation of both proceedings, which took place finally in 2001, as a result of granting the right to carry out enforcement against real properties to administrative enforcement authorities. In the present legal system, public-legal receivables are subject to court enforcement in exceptional cases only, under a special regulation, but even in such instances the court mode of enforcement proceedings is not exclusive. This proves the existence in the Polish legislation of a continuous trend to separate court enforcement proceedings from administrative ones, attributing a predominant role in enforcement of public-legal receivables to the latter. Keywords: administrative enforcement, court enforcement, public-legal receivables, administrative enforcement title, Austrian enforcement law