The commentary asks the question: May the local government regulate in a local law act matters that go beyond the statutory authorisation? On the basis of an analysis not only of the justification of the judgment in question, the views of the doctrine, but also of other jurisprudence, the answer was negative. A resolution of the municipal council is a non-independent legal act, issued only within the limits of statutory delegation and taking into account other statutory provisions, including the provisions of the Constitution. The non-independent nature of a resolution of the municipal council means that the local government may not presume its legislative competences, regulate matters exceeding the objective and content scope of the statutory authorisation, or repeat provisions of the act. The above thesis was presented in the commentary to the verdict of the administrative court in Krakow dated 22 April 2024 (file no. III SA/Kr 30/24) concerning the prohibition of the presumption of legislative competence of a local and regional authority.