Ryzyko transakcji z odroczonym terminem płatności a egzekucja administracyjna

The article discusses the risk of transactions with deferred payment dates and the catalog of monetary obligations provided for in the Act of 17 June 1966. About execution proceedings in administration. The first part defines the concept of risk, and then discusses the risk of the transaction with a deferred payment deadline, which could lead to tax arrears at the trader. Attention was drawn to the possibility of using the form of seizure of receivables on the basis of an invoice not paid by the contracting party.