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PRINCIPLE OF SUBSIDIARITY (Latin: subsidiarius, subsidium – reserve, assistance, support) – one of the organisational features of modern democratic states, its essence is best described by the statement: as much power as necessary, as much freedom as possible and as much state as necessary, as much society as possible. The principle of subsidiarity is mentioned in the preamble to the Polish constitution. It is one of the fundamental constitutional principles of the EU, which is enshrined in the Treaty on the EU and in the Protocol No. 2 on the application of the principles of subsidiarity and proportionality (attached to the TEU and the Treaty on the Functioning of the EU). The concept of subsidiarity derives from philosophy. It can be found in the writings of thinkers such as: Aristotle, Thomas Aquinas, Althusius, Hegel, Tocqueville, Proudhon, Kettler. It was also present in the Catholic social teachings, in the encyclical Quadragesimo anno by Pope Pius XI it was written that a unit should perform independently whichever task it can. If, however, for any reasons it cannot handle the task, it should be provided with support and assistance from the state. In the legal science, subsidiarity means that the rights and freedoms of individuals are the source of all rights and obligations of the community. In political science, subsidiarity applies to the specifics of political power. Subsidiary authority should help members of society in achieving its goals, avoid using violence in management. According to the principle of subsidiarity decisions regarding the individual and his/her family should be made at the level closest to the citizen. Its essence is cooperation and complementarity of citizens and public institutions and functioning of the authority (on different levels) as assistance in relations to the activities of the units that established it, and implementation of only the tasks that cannot be effectively performed by the lower organisational structures (local and self-government authorities) or by the citizens themselves, acting individually or through institutions of the civil society. The principle’s goal is to enhance and improve public good through engaging civil organisations in implementing public tasks. Its implementation allows to participate in the decision-making process on local, regional and national levels, and for the citizens to participate in co-managing and co-governing (→ social participation, local governance, participatory governance). In the European Union, subsidiarity refers to the division of tasks between EU bodies and national administrations of the member states (also regional and local authorities) and to the EU legislation of substancial as well as formal aspects. According to the rule that each decision should be made at the lowest decision level (closest to the citizen), only decisions and actions should be taken at the supranational level that ensure greater efficiency and effectiveness resulting from joint implementation than if they were left to the exclusive competence of governments (regions, municipalities) of the member states. In accordance with the requirements of subsidiarity, the Union acts only if and to the extent that the objectives of the intended action can not be sufficiently achieved by the member states, both at central and regional and local levels, and if, because of the size or effects, the proposed action would be better achieved at the Union level [ A. Bejma, K. Tomaszewski ].