The right of a public finance sector entity to incidental receivables in commercial transactions

Purpose: The aim is to determine whether public finance sector entities in Poland charge compensation for debt recovery costs and to verify if this practice poses a risk of violating public finance discipline. Concerns regarding this issue were reinforced by a European Court of Justice Judgment (C-3...

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Bibliographic Details

Published in:	Zeszyty Teoretyczne Rachunkowości
Main Author:	Ireneusz Rosiek
Format:	Article
Language:	English
Published:	Rada Naukowa SKwP 2025-03-01
Subjects:	budgetary accounting debt recovery costs compensation commercial transactions
Online Access:	http://ztr.skwp.pl/gicid/01.3001.0055.0283