Commentary on the Judgement of the Supreme Administrative Court of February 26, 2019 (II FSK 3436/18)

Abstract

subject of the commentary is the analysis of article 318 (1) of the EPa, which provides that an application for postponement of payment of an increased environmental fee (administrative civil penalty) should be submitted before the deadline for the payment. That requ-ires the explanation of the legal nature of the deadline for an application for postponement of payment of an increased environmental fee (administrative civil penalty), i.e. whether it is a substantive law or a procedural deadline. in the commented judgement the supreme administrative Court is in favour of a procedural deadline.