Obtaining Information on the Debtor’s Assets in the Administrative Enforcement of Monetary Liabilities

Abstract

The article considers one of the most important issues related to preparing the administrative enforcement of monetary liabilities, i.e. obtaining information on the debtor’s assets. From the governing provisions of the act on enforcement proceedings in administration, one must crate a standard, imposing on the creditor the obligation to obtain information on the debtor’s assets, especially in the pre-enforcement phase, but also in the course of the enforcement proceedings as well as upon its (ineffective) completion. Meanwhile, the legislator should create a precise and effective statutory regulation allowing the creditor to fulfil this obligation. The current statutory regulation is incomplete and gives rise to doubts as regards its compliance with the constitutional principles of specificity and proportionality. On the other hand, the judicial practice of the Court of Justice of the European Union demonstrates the existence of multiple barriers and legal situations that result in the occurrence of bases to refuse the provision of information to creditors under the act on mutual assistance.