The article is a voice in the discussion on the need to replace the nearly 59-year-old Act on Enforcement Procedure in Administration with a new codification of administrative enforcement proceedings. The author points out the basic flaws of the current legal regulation and attempts to answer some questions regarding new legal solutions: whether the codification of enforcement proceedings should be, as it has been so far, unified or two-track, what rank and title should be given to the act codifying this procedure, how the general principles of administrative enforcement proceedings should be shaped, what changes should be introduced in the scope of initiation and course of these proceedings, and also how the legal position of entities participating in these proceedings should be shaped.

The subject of the article is the analysis of legal regulations regarding the rules of forced execution of public law obligations after the death of an entrepreneur by way of administrative execution directed to the assets constituting the inherited enterprise. These rules are different depending on whether the entrepreneur's death occurred during the pending enforcement proceedings or before the initiation of such proceedings. In the first case, after fulfilling the conditions specified in the law, the enforcement proceedings are continued, whereas the enforcement may be carried out only from assets constituting the inherited enterprise. In the second, in order to carry out enforcement from the inheritance enterprise's assets, administrative enforcement proceedings are initiated on a general basis. In both these situations the rights and obligations of the obligated are exercised by the manager of inheritance enterprise.