Abstract

The article discusses the development of jurisprudence allowing for the application of actio Pauliana in order to protect public receivables. The reasons for applying per analogy Art. 527 § 1 of the Civil Code in such cases have been presented and discussed. Some of those arguments have been considered incorrect, though in conclusion it has been stated that the obligatory nature of the accrual and assertion of such claims substantiates the thesis that there is a structural gap in the law. At the same time, challenged has been the thesis that the practice of the application of Art. 527 § 1 of the Civil Code by analogy does not clash with the ban on creating public law obligations by analogy. However, the above practice may be justified by Art. 84 of the Polish Constitution.