Regulation of the Council of Ministers of December 16, 2003 on the detailed principles and procedures for the cancellation, deferral, and instalment payment, as well as the revocation of deferral or instalment payment of unpaid court debts adjudicated in administrative court proceedings (Journal of Laws of 2003, No. 221, item 2194).

Pursuant to Article 229 § 2 of the Act of August 30, 2002 - The Code of Administrative Court Procedure (Journal of Laws No. 153, item 1270), the following is hereby ordered:

§ 1. This regulation applies to amounts due for unpaid court costs and fines imposed in administrative court proceedings, with the exception of the fine referred to in Article 154 § 1 of the Act of 30 August 2002 - The Code of Administrative Court Procedure, hereinafter referred to as "court dues."

§ 2. 
1. Court dues may be written off ex officio or at the debtor's request.
2. Deferral of payment or instalment payment of court dues may be granted at the debtor's request.
3. The period of deferral of payment or instalment payment of court dues may not exceed three years.

§ 3. Court debts may be written off at the debtor’s request in part or in full if the debtor proves that due to his family situation, financial situation and income he is unable to pay them, and the recovery of the debt by enforcement would result in an excessive financial burden or other serious consequences for the debtor or his family.

§ 4. Court debts may be ex officio waived in part or in full if:
enforcement proves ineffective and resuming it would be pointless;
initiating enforcement proves impossible or would be pointless due to the finding that the amount obtained from enforcement would not cover the enforcement costs.

§ 5. 
1. Payment of court debts may be deferred or arranged by installments if their immediate collection would involve disproportionate difficulties or would result in an excessive financial burden on the debtor or other serious consequences.
2. The arrangement of installments or deferral of payment may be revoked if it is determined that payment of court debts can be made at an earlier date, as well as if any installment is not paid on time.

§ 6. 
1. The authority authorized to decide on the remission, instalment payment, or deferment of payment of court fees is the president of the provincial administrative court that ruled on the case in the first instance.
2. The president of the court referred to in paragraph 1 is also competent to decide on the revocation of instalment payment or deferment of court fees.
3. The decisions referred to in paragraphs 1 and 2 shall be made in the form of an order.
4. Orders may be repealed or amended by the president of the court who issued them if the circumstances of the case change.
5. The president of the court may authorize the vice president of the court, the presiding judge of a division, or another judge to issue orders.

§ 7. 
1. Applications for remission, instalment payment, or deferment of payment of court fees shall be submitted to the president of the court referred to in § 6, paragraph 1, or to the administrative director of that court.
2. The application should include a declaration by the debtor, including detailed information on their assets and income, and if the application is filed by a natural person, also on their family status, the income of the spouse in joint property with the debtor, and any other circumstances justifying the application.
3. If the debtor's declaration contained in the application proves insufficient to assess their actual payment capacity and family status, or raises doubts, the debtor shall, upon request, submit, within the specified timeframe, a supplementary declaration or submit source documents concerning their assets, income, or family status, as well as any other documents that the requesting authority deems necessary in the given case.
4. The documents referred to in paragraph 3 may include, in particular, copies of tax returns, information on real estate and buildings, information on land, bank statements or lists, including foreign currency accounts and deposits, extracts from official registers, copies of current balance sheets, copies of alimony awards, certificates of salaries, awards, fees, pensions and annuities, social security benefits, social assistance or unemployment benefits, and other receivables and benefits received, as well as financial encumbrances and liabilities. In the case of natural persons, additional information or copies of background and family interviews conducted by social welfare centers. 5. The order to issue the summons referred to in paragraph 3 shall be issued by the president or administrative director of the competent court.

§ 8. If conditions exist that warrant initiating proceedings to revoke the instalment payment arrangement or deferral of court fees, or to ex officio waive court fees, the administrative director of the court shall submit a motion in this regard, along with his or her position, to the president of the court.

§ 9. This regulation enters into force on 1 January 2004.