
doi: 10.2139/ssrn.6200738
The article presents a description of the convergence of the Polish law on administrative enforcement proceedings with the corresponding EU legal framework. The presented analysis shows how Polish administrative law is mainly shaped by the harmonisation process that is occurring on the EU level. The legal mechanisms introduced by various European directives have been implemented into two Polish laws: the Administrative Enforcement Proceedings Act and the Mutual Assistance Act. Both laws have introduced new solutions and mechanisms which changed the old Polish framework and lead to the introduction of new, and previously unknown, legal institutions into Polish administrative enforcement proceedings law.
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