Opinia w sprawie znaczenia zwrotu „najbliższa gmina lub powiat” z art. 90 ust. 3 ustawy z 7 września 1991 r. o systemie oświaty oraz kwestii możliwości złożenia korekty sprawozdań z wykorzystania dotacji

The author provides an analysis of the phrase “the closest municipality or district”, which appears in Article 90 para. 3 of the Act and points out – following the Supreme Administrative Court – that it has the traits of a vague concept and does not always have to mean a neighboring (the closest) municipality or district. It may also refer to the municipalities with similar demographic or economic characteristics. In addition, it was pointed out that the correction of the annual settlement of grants provided by the local government unit for a private school under the provisions of the Tax Code are not permitted.