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On January 1, 2018, the provisions of the act on the financing of educational tasks came into force, 1 thus replacing the existing act on the Polish education system. 2 Based on the state of legislation prior to 2018, both jurisdiction and jurisprudence have addressed the issue of subsidies granted by bodies of local government units to, 3 among others, non-public institutions. Cases of interpretative abuse could be seen in relation to those provisions which regulated in particular: the award, settlement or verification of the acquisition and implementation of subsidies by eligible entities. Nevertheless, we may (and should) be slightly more concerned about the fact that these bodies, without grounding in any specific legal provision, impose another (additional) condition on their beneficiaries, who for example are required to declare their knowledge of legal provisions concerning liability for a breach of the discipline of public finances. This practice may unfortunately

roczniki nauk prawnych

Powers of the Legislative Body of a Local Government Unit Concerning the Grant Of Subsidies in Light of the New Act on the Financing of Educational Tasks