“Coverage of loss in SPZOZs (independent public healthcare institutions) and liability for violation of public finance discipline” – the article by attorney Jacek Sobczak in “Dziennik Gazeta Prawna”

“Coverage of loss in SPZOZs (independent public healthcare institutions) and liability for violation of public finance discipline” – the article by attorney Jacek Sobczak in “Dziennik Gazeta Prawna”

On 15 December 2021, “Dziennik Gazeta Prawna” (No. 242/2021) published an article by attorney-at-law Jacek Sobczak entitled “Coverage of loss in SPZOZs and liability for violation of public finance discipline”.

The article presents Jacek Sobczak’s opinion on the implications of the amendment to the provisions of the Act of 15 April 2011 on Medical Activity, following the judgment of the Constitutional Tribunal of 20 November 2019. (K 4/17), the effect of which was the repeal of Article 59(2) of this Act.

This provision ceased to be effective to the extent in which it obliged a local government unit, being an entity establishing an independent public health care institution (SPZOZ), to cover the net loss, constituting an economic effect of the introduction of generally binding regulations, which have obligatory financial consequences for the operation of this institution.

The current wording of this provision, in place of the obligation, introduces the possibility of covering the net loss for the financial year of SPZOZ, in an amount that cannot be covered by this establishment, but not higher than the sum of the net loss and depreciation costs.

Full text of the article in Dziennik Gazeta Prawna of 15 December 2021, no. 242.

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