Currently, almost one in five adult Poles invests in cryptocurrencies. Given the already relatively large and still growing number of investors in this group, it can be expected that some of them will also be liable under the provisions on administrative enforcement proceedings. In such cases, the entity conducting the proceedings will seek to apply an enforcement measure to compel the obliged person to fulfil the administrative legal obligation this person has failed to perform. The purpose of administrative enforcement proceedings is to enforce an obligation that has not been voluntarily fulfilled. The article contains an analysis of selected issues relating to the administrative enforcement targeted at virtual currencies and the impact of harmonised legal regulation of crypto-asset markets in the European Union on administrative enforcement proceedings in Poland. This analysis has been conducted to answer the research question concerning the impact on administrative enforcement proceedings in Poland of changes to selected provisions regulating them, resulting from the adaptation of Polish regulations to the legal regulation of crypto-asset markets in the European Union. The study uses a dogmatic-legal method based on an analysis of legal provisions, taking into account the literature on the subject. The article demonstrates that the analysed provisions, which are to be added to the regulation on administrative enforcement proceedings, will contribute to expanding the list of exemptions from administrative enforcement.
Joanna Radwanowicz-Wanczewska (Thu,) studied this question.