Przedawnienie karalności i wykonalności administracyjnych kar pieniężnych

During the past decade a shift has occurred, in place of criminal liability administrative liability is introduced based on repressive sanctions in the form of administrative fines (financial penalties). Apart from the issue of the legal nature of the administrative fines and conditions of imposing them, an important problem which so far has not been widely analysed in the literature is statute of limitations of administrative fines. The author analyses statute of limitations of administrative fines in the Polish law. The act regulating the general statute of limitations of administrative fines in the Polish law does not exist. Most acts introducing administrative liability include regulation of statute of limitation, but adopted solutions are very varied. In several acts there is a direct regulation of statute of limitations; in other acts there is a reference to the tax law. In conclusion, the author postulates introducing the uniform rules concerning statute of limitations of administrative fines.