docrok X nr 4 (55)/2014 - Naczelny Sąd Administracyjny
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rok X nr 4 (55)/2014 - Naczelny Sąd Administracyjny
rok X nr 4 (55)/2014 Warszawa 2014 WYDAWCA Naczelny Sąd Administracyjny KOMITET REDAKCYJNY Barbara Adamiak, Stefan Babiarz, Stanisław Biernat, Irena Chojnacka, Jan Filip, Andrzej Gomułowicz, Bogusław Gruszczyński, Roman Hauser, Małgorzata Sawicka-Jezierczuk (sekretarz redakcji), Andrzej Skoczylas, Janusz Trzciński (redaktor naczelny), Maria Wiśniewska, Andrzej Wróbel Korekta: Justyna Woldańska Tłumaczenie na język angielski: LIDEX Sp. z o.o. ADRES REDAKCJI Naczelny Sąd Administracyjny 00-011 Warszawa, ul. G.P. Boduena 3/5 tel. 22 826-74-88, fax 22 826-74-54, e-mail: [email protected] © Copyright by Naczelny Sąd Administracyjny Warszawa 2014 ISSN 1734-803X Nr indeksu 204358 „Zeszyty Naukowe Sądownictwa Administracyjnego” znajdują się w wykazie czasopism punktowanych przez Ministerstwo Nauki i Szkolnictwa Wyższego na potrzeby oceny parametrycznej jednostek naukowych. Liczba punktów za publikację wynosi 6. W celu upowszechniania za granicą opracowań ukazujących się w „Zeszytach Naukowych Sądownictwa Administracyjnego” (ZNSA) Wydawca uzgodnił z redakcją „The Central European Journal of Social Sciences and Humanities” (CEJSH) internetową publikację ich streszczeń w języku angielskim. Wersją podstawową (referencyjną) czasopisma jest wersja papierowa. LexisNexis Polska Sp. z o.o. Adgar Park West, Al. Jerozolimskie 181, 02-222 Warszawa tel. 22 572 95 00, faks 22 572 95 68 Infolinia: 22 572 99 99 www.lexisnexis.pl.; e-mail: [email protected] Księgarnia Internetowa dostępna ze strony www.lexisnexis.pl Druk ukończono w sierpniu 2014 roku. Nakład 1000 egz. SPIS TREŚCI Spis treści STUDIA I ARTYKUŁY Doc. dr Marek Szubiakowski (Uniwersytet Warszawski) Problemy prawnej regulacji tajemnicy skarbowej ................................................................. Summary .................................................................................................................................... 9 18 Sędzia Małgorzata Wolf-Kalamala (sędzia Naczelnego Sądu Administracyjnego) Premia konsolidacyjna jako koszt uzyskania przychodu (zarys problematyki) .................. Summary .................................................................................................................................... 19 27 Dr Andrzej Nędzarek (asystent specjalista, Naczelny Sąd Administracyjny) Znaczenie udziału organizacji społecznej w postępowaniu przed sądem administracyjnym w sprawach dotyczących interesów prawnych innych osób .............. Summary .................................................................................................................................... 29 45 Dr Karolina Stopka (adiunkt, Uniwersytet Wrocławski) Zwrot nienależnie pobranych świadczeń rodzinnych – wybrane aspekty orzecznicze ...... Summary .................................................................................................................................... 47 55 Mgr Michał Szwast (aplikant adwokacki w Izbie Warszawskiej) Granice przekazywania kompetencji referendarzom sądowym w postępowaniu sądowoadministracyjnym .................................................................................................... Summary .................................................................................................................................... 56 69 Mgr Beata Madej (doktorantka, Uniwersytet Wrocławski) Krajowa Komisja Uwłaszczeniowa jako organ odwoławczy w sprawach dotyczących komunalizacji ........................................................................................................................ Summary .................................................................................................................................... 71 81 Mgr Jan Szczepański (doktorant, Uniwersytet im. Adama Mickiewicza w Poznaniu) Unikanie podatków pośrednich w świetle orzecznictwa Trybunału Sprawiedliwości Unii Europejskiej ................................................................................................................... Summary .................................................................................................................................... 82 98 ORZECZNICTWO I. Trybunał Sprawiedliwości Unii Europejskiej (wybór i opracowanie: Andrzej Wróbel) Łączność elektroniczna – Dyrektywa 2006/24/WE – Ogólnie dostępne usługi łączności elektronicznej lub udostępnianie publicznych sieci łączności – Zatrzymywanie danych generowanych lub przetwarzanych w związku ze świadczeniem tych usług – Ważność – Artykuły 7, 8 i 11 Karty praw podstawowych Unii Europejskiej Wyrok TSUE z dnia 8 kwietnia 2014 r. w sprawach połączonych C-293/12 i C-594/12 Digital Rights Ireland Ltd (C-293/12) przeciwko Minister for Communications, Marine and Natural Resources, Minister for Justice, Equality and Law Reform, Commissioner of the Garda Síochána, Irlandii, The Attorney General, przy udziale: Irish Human Rights Commission, oraz Kärntner Landesregierung (C-594/12), Michael Seitlinger, Christof Tschohl i in. .......................................................................................................... 99 II. III. IV. V. VI. Europejski Trybunał Praw Człowieka (wybór i opracowanie: Agnieszka Wilk-Ilewicz) Zwrot mienia znacjonalizowanego Wyrok ETPC z dnia 12 października 2010 r. w sprawie Maria Atanasiu i inni przeciwko Rumunii (skargi nr 30767/05 i 33800/06) ....................................................................... 118 Trybunał Konstytucyjny (wybór: Irena Chojnacka, opracowanie: Mieszko Nowicki) Wyrok TK z dnia 8 kwietnia 2014 r. (sygn. akt SK 22/11) [dot. skutków braku formalnego skargi kasacyjnej do NSA] ............................................................................ 123 Sąd Najwyższy (wybór i opracowanie: Dawid Miąsik) 1. Wyrok SN z dnia 22 listopada 2013 r. (sygn. akt II CSK 98/13) [dot. prawa zagospodarowania przestrzennego] ............................................................................ 2. Wyrok SN z dnia 11 grudnia 2013 r. (sygn. akt IV CSK 191/13) [dot. prawa ochronnego na znak towarowy] .................................................................................. Naczelny Sąd Administracyjny i wojewódzkie sądy administracyjne A. Orzecznictwo Naczelnego Sądu Administracyjnego (wybór: Stefan Babiarz, opracowanie: Marcin Wiącek) Uchwała składu siedmiu sędziów NSA z dnia 12 maja 2014 r. (sygn. akt I OPS 10/13) [dot. niedopuszczalności wniesienia do sądu pisma opatrzonego bezpiecznym podpisem elektronicznym] .......................................................................................... B. Orzecznictwo wojewódzkich sądów administracyjnych (wybór: Bogusław Gruszczyński, opracowanie: Marcin Wiącek) 1. Wyrok WSA w Gliwicach z dnia 31 stycznia 2013 r. (sygn. akt II SA/Gl 993/12) [dot. przekształcenia prawa użytkowania wieczystego, nabytego od państwowej osoby prawnej, w prawo własności] ......................................................................... 2. Wyrok WSA w Rzeszowie z dnia 19 listopada 2013 r. (sygn. akt II SA/Rz 882/13) [dot. niezgodności decyzji o warunkach zabudowy z ustaleniami studium uwarunkowań i kierunków zagospodarowania przestrzennego gminy] ................. 3. Wyrok WSA w Białymstoku z dnia 18 grudnia 2013 r. (sygn. akt I SA/Bk 513/13) [dot. zwolnienia z VAT szkoleń prowadzonych przez samorząd radców prawnych] ... 4. Wyrok WSA w Warszawie z dnia 30 grudnia 2013 r. (sygn. akt III SA/Wa 1126/13) [dot. odliczenia od dochodu podatnika darowizn przekazanych na cele kultu religijnego] .............................................................................................................. 131 138 144 150 154 156 167 Glosy Dr Wojciech Piątek (adiunkt, Uniwersytet im. Adama Mickiewicza w Poznaniu) Glosa do wyroku Trybunału Konstytucyjnego z dnia 8 kwietnia 2014 r. (sygn. akt. SK 22/11) [dot. skutków braku formalnego skargi kasacyjnej do NSA] ....................... 172 Dr Katarzyna Celińska-Grzegorczyk (adiunkt, Uniwersytet im. Adama Mickiewicza w Poznaniu) Glosa do wyroku Naczelnego Sądu Administracyjnego z dnia 15 stycznia 2013 r. (sygn. akt II GSK 2077/11) [dot. postępowania spornego przed Urzędem Patentowym] ............................................................................................................... 182 Mgr Karolina Zarzycka-Ciołkiewicz (asystent sędziego, Naczelny Sąd Administracyjny) Glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Warszawie z dnia 25 stycznia 2012 r. (sygn. akt III SA/Wa 933/11) [dot. zwolnienia z podatku od nieruchomości budowli infrastruktury portowej portów rzecznych i zajętych pod nie gruntów] ......................................................................................................... 192 SĄDOWNICTWO ADMINISTRACYJNE W EUROPIE Zasada państwa prawnego (Rule of Law) – siedemnasta doroczna międzynarodowa konferencja sądowa sponsorowana przez Furth Family Foundation przy współudziale the University of Michigan Law School oraz International Foundation for Electoral Systems (Malta, 21–23 maja, 2014 r.) (Zbigniew Kmieciak) ................................................................... 199 KRONIKA Kalendarium sądownictwa administracyjnego (maj–czerwiec 2014 r.) (opracował Przemysław Florjanowicz-Błachut) ....................................................................... 205 BIBLIOGRAFIA I. Recenzje i noty Krystyna Celarek, Prawo informacyjne. Problem badawczy teorii prawa administracyjnego, Warszawa 2013 (rec. Przemysław Szustakiewicz) ..................................................................... 219 II. Publikacje Wykaz publikacji z zakresu postępowania administracyjnego i sądowoadministracyjnego (maj–czerwiec 2014 r.) (opracowała Marta Jaszczukowa) ........................................................ 223 TABLE OF CONTENTS Table of Contents STUDIES AND ARTICLES Associate Professor Marek Szubiakowski, PhD (University of Warsaw) Problems with the legal regulation of fi scal secrecy .............................................................. Summary .................................................................................................................................... 9 18 Judge Małgorzata Wolf-Kalamala (Supreme Administrative Court Judge) Consolidation bonus as a tax deductible expense (outline of issues) ................................... Summary .................................................................................................................................... 19 27 Andrzej Nędzarek, PhD (specialist assistant, Supreme Administrative Court) Significance of the participation of community organizations in proceedings before administrative courts in matters related to the legal interests of other people ............... Summary .................................................................................................................................... 29 45 Karolina Stopka, PhD (assistant professor, University of Wrocław) Return of fraudulently claimed family benefits – selected case-law aspects ....................... Summary .................................................................................................................................... 47 55 Michał Szwast, MA (trainee attorney at the Warsaw Bar Association) Limits to the delegation of powers to court referendaries in administrative court proceedings ........................................................................................................................... Summary .................................................................................................................................... 56 69 Beata Madej, MA (PhD student, University of Wrocław) National Enfranchisement Commission as an appeal body in matters relating to communalization .................................................................................................................. Summary .................................................................................................................................... 71 81 Jan Szczepański, MA (PhD student, Adam Mickiewicz University in Poznań) Evasion of indirect taxes in light of the judicial decisions of the Court of Justice of the European Union .............................................................................................................. Summary .................................................................................................................................... 82 98 JUDICIAL DECISIONS I. The Court of Justice of the European Union (selection and preparation: Andrzej Wróbel) Electronic communications – Directive 2006/24/EC on the retention of data generated or processed in connection with the provision of publicly available electronic communications services or of public communications network – Significance – Articles 7, 8 and 11 of the Charter of Fundamental Rights of the European Union. Judgment of the Court of Justice of the European Union of April 8th 2014 in joined cases C-293/12 and C-594/12 Digital Rights Ireland Ltd (C-293/12) vs. Minister for Communications, Marine and Natural Resources, Minister for Justice, Equality and Law II. III. IV. V. VI. Reform, Commissioner of the Garda Síochána, Ireland, The Attorney General, with the participation of: Irish Human Rights Commission and Kärntner Landesregierung (C-594/12), Michael Seitlinger, Christof Tschohl et al. ....................................................... 99 European Court of Human Rights (selection and preparation: Agnieszka Wilk-Ilewicz) Restitution of nationalized property Judgment of the European Court of Human Rights of October 12th 2010 in the case of: Maria Atanasiu and others vs. Romania (application no. 30767/05 and 33800/06) .......... 118 Constitutional Tribunal (selection: Irena Chojnacka, preparation: Mieszko Nowicki) Judgment of the Constitutional Tribunal of April 8th 2014 (case no. SK 22/11) [on the results of formal defects of a cassation appeal to the Supreme Administrative Court] .............................................................................................................................. 123 Supreme Court (selection and preparation: Dawid Miąsik) 1. Judgment of the Supreme Court of November 22nd 2013 (case no. II CSK 98/13) [on the spatial development law] ................................................................................. 2. Judgment of the Supreme Court of December 11th 2013 (case no. IV CSK 191/13) [on the trademark protection right] ............................................................................. Supreme Administrative Court and provincial administrative courts A. Judicial decisions of the Supreme Administrative Court (selection: Stefan Babiarz, preparation: Marcin Wiącek) Resolution of the Supreme Administrative Court of May 12th 2014 (case no. I OPS 10/13) [on the inadmissibility of submitting a letter with a safe electronic signature to the court] ................................................................................................. B. Judicial decisions of provincial administrative courts (selection: Bogusław Gruszczyński, preparation: Marcin Wiącek) 1. Judgment of the Provincial Administrative Court in Gliwice of January 31st 2013 (case no. II SA/Gl 993/12) [on the transformation of the right of perpetual usufruct acquired from a state legal person into a property right] ........................... 2. Judgment of the Provincial Administrative Court in Rzeszów of November 19th 2013 (case no. II SA/Rz 882/13) [on the non-conformity of the conditions of development with the study of the conditions and directions of the spatial management of a commune] .................................................................................... 3. Judgment of the Provincial Administrative Court in Białystok of December 18th 2013 (case no. I SA/Bk 513/13) [on the exemption of trainings conducted by a self-government of legal advisors from VAT] ......................................................... 4. Judgment of the Provincial Administrative Court in Warsaw of December 30th 2013 (case no. III SA/Wa 1126/13) [on deduction of religious worship donations from income] ........................................................................................................... 131 138 144 150 154 156 167 Glosses Wojciech Piątek, PhD (assistant professor, Adam Mickiewicz University in Poznań) Gloss to the judgment of the Constitutional Tribunal of April 8th 2014 (case no. SK 22/11) [on the results of formal defects of a cassation appeal to the Supreme Administrative Court] ................................................................................................. 172 Katarzyna Celińska-Grzegorczyk, PhD (assistant professor, Adam Mickiewicz University in Poznań) Gloss to the judgment of the Supreme Administrative Court of January 15th 2013 (case no. II GSK 2077/11) [on opposition proceedings before the Patent Office] ........ 182 Karolina Zarzycka-Ciołkiewicz, MA (assistant to a judge, Supreme Administrative Court) Gloss to the judgment of the Provincial Administrative Court in Warsaw of January 25th 2012 (case no. III SA/Wa 933/11) [on the exemption of inland ports and land they are built on from the property tax] ........................................................ 192 ADMINISTRATIVE JUSTICE IN EUROPE Rule of Law - seventeenth annual international judicial conference sponsored by the Furth Family Foundation with the participation of the University of Michigan Law School and the International Foundation for Electoral Systems (Malta, 21-23 May 2014) (Zbigniew Kmieciak) ................................................................................................................ 199 CHRONICLE Calendar of administrative justice (May – June 2014) (prepared by Przemysław Florjanowicz-Błachut) ............................................................................................................. 205 BIBLIOGRAPHY I. Reviews and notes Krystyna Celarek Prawo informacyjne. Problem badawczy teorii prawa administracyjnego [Eng. Information law. Research problem of the administrative law theory], Warsaw 2013 (rev. Przemysław Szustakiewicz) ............................................................................................... 219 II. Publications List of publications relating to administrative and administrative court proceedings (May - June 2014) (prepared by Marta Jaszczukowa) .............................................................. 223 Summary of the article: Problems with the legal regulation of fiscal secrecy The article discusses issues relating to doubts raised by chapter VII of the Tax Ordinance – Fiscal Secrecy, which have so far not been discussed in other publications. The article presents the historic sources of the regulation as well as its development in the last period. However, most of the discussion presented in the article relates to the current form of the regulation, including especially the point of view of its relationship with provisions on tax proceedings and the judicial review of administration. The presented analysis illustrates that there are significant problems in at least three areas. Firstly, one aspect that raises doubts is the excessive freedom of state authorities, including especially administration, in accessing information that is subject to fiscal secrecy. In this regard, the article points out to large areas in which authorities that do not take part in proceedings can easily access protected information. Secondly, there are doubts as to the compliance of this legal arrangement with the Constitution, especially in view of the fact that the legislator has included foreign entities in the group of entities that may access information from financial institutions without specifying such entities in more detail. Thirdly, the article shows that there is no complete conformity between the statutory regulation, including but not limited to provisions related to tax proceedings, and the provisions on fiscal secrecy. It results in a dysfunction that affects proceedings in which the rights of a party are limited in the evidence hearing process due to the lack of the synchronization of the two regulations. However, the most critical assessment stems from the analysis of the current legal arrangement in relation to constitutional standards. The issue of personal data protection, privacy of correspondence or ban on the excessive collection of data on citizens are not given sufficient consideration in the discussed legal arrangements relating to the tax ordinance. Summary of the article: Consolidation bonus as a tax deductible expense (outline of issues) The corporate income tax is levied on income, defined as the excess of revenues over tax deductible expenses, earned in a given fiscal year. Thinking rationally, taxpayers aim to increase their revenues or to secure their source. In principle each expense incurred by taxpayers in the case of which it can be objectively determined that it helped them generate revenues should be considered a tax deductible expense. To correctly apply art. 15(1) of the Corporate Income Tax Act of February 15th 1992, it needs to be established whether a given expense was incurred by a taxpayer in order to gain revenues, and each situation, both factual and legal, needs to be analyzed separately. It is not possible to analyze all cases using one pattern (scheme). Issues related to tax deductible expenses become particularly complicated in the case of the process of the transformation of companies. Until the day of the takeover, companies that are taken over are subject to the corporate income tax independently of companies that take them over. Therefore, the expenses that the taken-over companies incur before they cease to be a legal person should (in the absence of a particular legal regulation in this regard) be analyzed in terms of whether or not they can generate revenues or help retain their source. Usually the aim of a consolidation bonus, paid right before consolidation together with other privileges guaranteed in a signed social contract, is to ensure peace and public order during the restructuring process, which creates uncertainty among employees as to their future employment and job security. It means that the conclusion of a social contract in the case of privatization (takeover of a company) is profitable to the investor that takes over a given company, even though it also entails costs that the investor should include in the purchase price, as the costs resulting from the contract are part of the price paid for taking over the company. The high rank of social contracts in the light of the labour law does not translate into the classification of costs incurred pursuant to such contracts (including the payment of the so-called consolidation bonus) as tax deductible expenses due to the requirement provided for in art. 15(1) of the Corporate Income Tax that there is a cause and effect relationship between a given incurred expense and the generated or expected revenues. Summary of the article: Participation of community organizations in proceedings before administrative courts in matters related to the legal interests of other people Community organizations have been able to participate in proceedings before administrative courts as a representative of public interests for over 30 year now, i.e. since the administrative justice was reintroduced in Poland in 1980, and the regulations governing such participation have changed over this period, along with changes in the Polish model of the judicial review of public administration. Before that, community organizations had already been able to participate in administrative proceedings as well as in civil and criminal ones. The legislator decided not to eliminate the possibility of the participation of community organizations in administrative proceedings when introducing the Act on proceedings before administrative courts of August 30th 2002, which provided for the two-tier basis of the administrative justice. It testifies to the timeless nature of such possibility as well as the fact that the legislator recognized its importance in the changed constitutional order. Currently, the participation of community organizations in administrative court proceedings needs to be considered as one of the forms of social control and an element of the so-called civic society. It should also be noticed that the Committee of Ministers of the Council of Europe in its recommendation Rec(2004)20 on the judicial review of administrative acts encourages states to grant the right to appeal also to associations other persons and bodies empowered to protect collective or community interests. The article analyses such issues as: the capacity of a community organization to be a party in court proceedings in matters pertaining to the legal issues of other people, its right to appeal as well as participation in proceedings as a party. The capacity of community organizations to participate in administrative court proceedings in matters relating to other people is limited to cases in which such organizations may participate in administrative proceedings as a party as well as cases which fall within the scope of their statutory aims. With regard to the right of community organizations to bring an appeal, it should be stressed that the legislator returned to the regulation of 1980 by introducing a requirement of a prior participation of a given organization in administrative proceedings. Moreover, a given case has to fall within the scope of the statutory activity of the organization. One novelty in two-stage administrative court proceedings is the possibility of the participation of a community organization in such proceedings as a party, regardless of whether or not it earlier participated in administrative proceedings. Even though, pursuant to the Act, the only condition for the participation of a community organization in court proceedings is the requirement that the subject matter of a given case falls within the scope of the activity of the organization, almost ever since the two-tier basis of administrative court proceedings was introduced, there has been a prevailing opinion that one other criterion that should be taken into account is the protection of the public interest, or, in other words, the performance by community organizations of their social function, namely the monitoring of proceedings. Although the statistics kept by the Supreme Administrative Court indicate that the number of appeals brought by community organizations to provincial administrative courts remains at relatively the same level and is neither too high nor low, it needs to be borne in mind that such appeals are often brought in cases of great social significance, including cases related to environmental protection. On the other hand, a community organization that takes part in proceedings as a party has a number of rights, including the right to lodge appeals, which enables it to exert a significant influence both on the proceedings and, indirectly, their result. In this way, community organizations perform their basic function, namely social control, which in today’s civic societies is the basis for the functioning of the democratic rule of law. Summary of the article: Return of fraudulently claimed family benefits – selected case-law aspects The article presents selected case-law aspects related to the issues of the return of fraudulently claimed family benefits as well as arguments that have not yet been raised in the process of the construction and application of provisions regulating this issue. In particular, the article discusses the opinion expressed in the decisions of administrative court judges rendered after 2009 that a decision ordering the return of fraudulently claimed family benefits can only be rendered after proceedings on determining fraudulently claimed family benefits have been closed, analysing this opinion from the point of view of dogmatic grounds (provisions of art. 30 of the Act on family benefits, including the provision on the period of limitation for the enforcement of a judgment debt on account of fraudulently claimed family benefits and the period of limitation for rendering decisions on the return of fraudulently claimed benefits), the possibility of achieving the aim of the provision of art. 30 of the Act and the legal situation of an individual and the authority. It is noticed that the attention paid by authorities to the lawfulness of the disbursements of public funds should not cause additional problems for persons that were obliged to return a fraudulently claimed family benefit under the pretext of the protection of their interests in administrative proceedings. Summary of the article: Limits to the delegation of powers to court referendaries in administrative court proceedings The aim of the article is to determine the acceptable limits to the delegation of powers to court referendaries in administrative court proceedings. The discussion focuses on the issue of whether the scope of the competences of court referendaries, currently governed by the Act on administrative court proceedings of August 30th 2002 and provided for in the draft amendment to the Act submitted with the Sejm by the President of the Republic of Poland, is compliant with the provisions of the Constitution of the Republic of Poland on the right to a hearing of the case as well as on bodies authorized to administer justice. The article fi rst indicates that the legal issue that arises in relation to the imposition of limits to the delegation of powers to court referendaries is constitutional in character. Therefore, it is necessary to determine if the Constitution of the Republic of Poland requires that justice should only be administered by judges, as defi ned in the Constitution, or if it provides for the possibility of justice being administered by non-judicial entities, e.g. court referendaries. The article lists examples of decisions rendered by the Constitutional Tribunal relating to the bodies that are authorized to administer justice. It is indicated that the issue of which bodies are authorized to administer justice arises at the point where the two elements of the right to a hearing of the case collide, namely the right to have a case heard without undue delay and the right to an adequate system and status of bodies that hear cases. The article then analyses the legal status of court referendaries in administrative justice. The analysis shows that many elements of the status undermine the thesis about the independent judicial decisions of court referendaries. It is concluded that in the current legal situation, court referendaries cannot be authorized to administer justice due to their legal status. The article then analyses the competences of court referendaries in administrative courts with regard to conformity with the rule of the judicial justice system. It is shown that the competences of court referendaries, both those that are currently provided for by law and those that are proposed by the President in his draft amendment to the Act, do not violate the provisions of the Constitution. It is suggested that the activities related to legal protection that do not fall within the scope of the administration of justice be further delegated to court referendaries in administrative courts, making it possible for judges to focus on activities that are strictly related to rendering judicial decisions. It is also indicated that the expansion of the court referendaries’ scope of the competences entails the need to further increase the number of such officials. Summary of the article: National Enfranchisement Commission as an appeal body in matters relating to communalization The National Enfranchisement Commission (Pol. Krajowa Komisja Uwłaszczeniowa, KKU) is authorized to deal with cases related to all aspects of issues pertaining to the acquisition of municipal property – usually referred to as communalization. The legislator intended the Commission to be a body to which appeals can be brought against the decisions of governors in matters relating to ascertaining the acquisition of municipal property by communes by virtue of the law as well as in matters relating to handing such property over to communes. It seems necessary to analyse in detail the legal nature and competences of the Commission, especially in view of the practical value and great legal significance of proceedings before this authority. Proceedings related to communalization are unique, as also illustrated by the competences of authorities with respect to the verification of decisions rendered in matters relating to communalization as well as the establishment of a specialized collegial body, i.e. the National Enfranchisement Commission. Even though it is not a higher body in relation to governors, this specialized appeal body in cases related to communalization is authorized to bring extraordinary appeals and, consequently, has the competences of a supervisory body. With regard to the verification of decisions by the Commission outside the course of proceedings in the first and second instance – in extraordinary proceedings, it needs to be determined if the Commission is authorized in a given case to challenge decisions rendered in proceedings related to communalization. As it is not possible to determine conclusively, both in the field of legislation and the doctrine, the legal status of the National Enfranchisement Commission, the analysis of the issue will undoubtedly help expand knowledge related to the theory of administrative system and procedural law. Summary of the article: Evasion of indirect taxes in light of the judicial decisions of the Court of Justice of the European Union The article analyses the selected examples of judicial decisions of the Court of Justice of the European Union pertaining to the evasion of indirect taxes. The main part of the analysis relates to the abuse of the provisions of the community law for the purpose of gaining benefits in a manner that is contrary to their purposes. The analysis indicates a situation in which the actions of taxpayers are qualified as the abuse of the law relating to indirect taxes. The conclusions reached in this article stress the role of the Polish legislator.
