@misc{Kucia-Guściora_Beata_Fundusz_2020, author={Kucia-Guściora, Beata}, copyright={Copyright by Uniwersytet Wrocławski}, address={Wrocław}, howpublished={online}, year={2020}, publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii}, language={pol}, abstract={This article attempts to provide an overview of the legal status of the COVID-19 Counteracting Fund set up to finance a wide range of counter-pandemic tasks. The analysis shall refer to the principles of public finance law. The problems presented in the article demonstrate the original conception of the Fund as a state special-purpose fund with the emphasis on the legal conditions of its functioning, as well as the current construction of the Fund as a formula excluded from the public finance sector. The changes made, mainly to make expenditure on COVID-19 more flexible, raise some legal and financial doubts.}, title={Fundusz Przeciwdziałania COVID-19 – antidotum finansowe na czas pandemii}, type={text}, keywords={the COVID-19 Counteracting Fund, a state special-purpose fund, public finance}, }