Zaskarżalność rozstrzygnięcia o zwrocie zobowiązanemu kosztów egzekucyjnych w postępowaniu egzekucyjnym w administracji

One of the consequences of entering the Act of July 4, 2019, amending the Act on enforcement proceedings in administration and certain other acts into force, was the supplementation of the Act of June 17, 1966, on enforcement proceedings in administration with Art. 64cd. The new provision was an extension of the previous regulation contained in Art. 64c § 3 of the Act on the possibility of reimbursement of enforcement costs. This regulation also covered the procedure for appealing against a decision on reimbursing enforcement costs to the obligated party. It also specifies the principles for appealing against a separate decision on charging a creditor with enforcement costs reimbursed to the obligated party. The wording of the provision may raise doubts regarding the determination of the circle of entities that may challenge decisions on the reimbursement of enforcement costs to the obligated party. The purpose of this article was, first of all, to discuss the current procedure for reimbursement of enforcement costs, as well as to demonstrate the linguistic interpretation of Art. 64cd of the Act on Enforcement Procedure. The author put forward the thesis that in the case of a decision to refund or refuse to refund the costs of enforcement proceedings. Although the legislator did not limit the category of entities entitled to file a complaint, this right may only be assigned to the beneficiary of the refund, the obligated party or the creditor, respectively.