Paulian Action and the Enforcement of Public Law Claims

The Paulian action, one of the fundamental institutions of civil law, serves to protect creditors from dishonest actions by debtors who divest their assets to the detriment of creditors. This article analyzes the application of the Paulian action in the context of public law claims, including tax, social security, and other public dues, highlighting the evolution of positions in doctrine and Polish case law—from skepticism to recognition as a tool for safeguarding the interests of the State Treasury, Social Insurance Institution (ZUS), and local government units.The study utilizes Supreme Court and Constitutional Tribunal rulings confirming the compatibility of this institution’s use with the Polish Constitution and emphasizing its universality in protecting all types of creditors, both private and public, provided the prerequisites set out in the Civil Code are satisfied. The article also discusses the practice of court proceedings, substantive requirements of the claim, and functional differences between civil and public claims, underlining the importance of proper qualification and documentation of harm to the creditor.The conducted analysis indicates a need to maintain broad Pau lian protection for public law creditors.