Abstrakt

Simplified proceedings, such as immediate coercion and direct coercion, are the subject of consideration in this study. The discussion focuses on the essence and aspects of proceedings referred to in Article 117 and 150 § 3 of the Act of 17 June 1966 on enforcement proceedings in administration. The aim of the research is to attempt to evaluate simplified proceedings as a tool in the system of protection of the most important human values.
The research mainly used the legal-dogmatic method of interpreting the content and ordering the legal structure. The analytical method was also applied, by means of which analyses were made of legal provisions concerning the basis for the appli-cation of the simplified procedures in administrative enforcement proceedings.
From the conducted research, it is clear that the primary goal of these proceed-ings is to counteract the indicated threats. The collected research material allowed confirming the thesis and presenting a de lege ferenda motion regarding the necessity to amend Article 117 of the Administrative Enforcement Act. The changes should consist in waiving the necessity to serve a reminder to the debtor before applying this procedure. The provision currently in force omits such a possibility, and the waiver itself may be the result of the need to save important values in an emergency.

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