Pobierz - Naczelny Sąd Administracyjny

SPIS TREŚCI
STUDIA I ARTYKUŁY
Prof. dr hab. Bogusław Banaszak (Uniwersytet Wrocławski)
Trybunał Stanu – stagnacja czy zmiany ......................................................................................... 9
Summary ............................................................................................................................................... 22
Prof. dr hab. Andrzej Gomułowicz (Uniwersytet im. Adama Mickiewicza w Poznaniu)
Sprawiedliwość opodatkowania jako przesłanka prawodawcza i orzecznicza ........................... 23
Summary ............................................................................................................................................... 36
Mgr Marta Kulikowska (NSA Biuro Orzecznictwa)
Mgr Michał Król (NSA Biuro Orzecznictwa)
Interes prawny wnioskodawcy w poste˛powaniu o unieważnienie prawa ochronnego
na znak towarowy w praktyce sa˛downictwa administracyjnego ............................................. 37
Summary ............................................................................................................................................... 51
Mgr Elżbieta Lemańska (asystent se˛dziego w WSA w Białymstoku)
Opłata skarbowa od pełnomocnictwa (prokury) w poste˛powaniu sa˛dowoadministracyjnym
(uwagi na tle ustawy z dnia 16 listopada 2006 r. o opłacie skarbowej) ................................. 53
Summary ............................................................................................................................................... 73
VARIA
Dr Piotr Fiedorczyk (Uniwersytet w Białymstoku)
Nieznane dokumenty dotycza˛ce organizacji Najwyższego Trybunału Administracyjnego
w II RP ............................................................................................................................................ 75
Dokument nr 1. Instrukcja dla Sekretariatu Prawniczego Najwyższego Trybunału
Administracyjnego .......................................................................................................................... 77
ORZECZNICTWO
I.
Europejski Trybunał Sprawiedliwości
Poste˛powanie prejudycjalne (wyroki: z dnia 12 lutego 1974 r., sprawa 166/73 Rheinmühlen
v. Einfuhr- und Vorratsstelle Getreide, s. 83; z dnia 30 września 1987 r., sprawa 12/86
M. Demirel v. Miasto Schwäbisch Gmünd, s. 84) (wybór i opracowanie: Władysław Czapliński) .. 83
II.
Europejski Trybunał Praw Człowieka
Ograniczenie korzystania z mienia i rozporza˛dzania nim [wyroki w sprawach: Skibińscy
przeciwko Polsce (skarga nr 52589/99), Rosiński przeciwko Polsce (skarga nr 17373/02),
4
Zeszyty Naukowe Sa˛downictwa Administracyjnego 1(16)/2008
Skrzyński przeciwko Polsce (skarga nr 38672/02), Pietrzak przeciwko Polsce
(skarga nr 38185/02)] (opracowała Agnieszka Wilk) ................................................................. 86
III. Trybunał Konstytucyjny
Konstytucyjne warunki bezpośredniego stosowania nowego prawa (wyrok Trybunału
Konstytucyjnego z dnia 10 grudnia 2007 r. sygn. akt P 43/07)
(wybór i opracowanie: Irena Chojnacka) ................................................................................... 91
IV. Sa˛d Najwyższy
Wyrok Sa˛du Najwyższego z dnia 10 maja 2007 r. (sygn. akt III SK 24/06)
[dot. przedsie˛biorcy w rozumieniu art. 4 pkt 1 u.o.k.i k.]
(wybór i opracowanie: Andrzej Wróbel) .................................................................................... 99
V.
Naczelny Sa˛d Administracyjny i wojewódzkie sa˛dy administracyjne
A. Orzecznictwo Naczelnego Sa˛du Administracyjnego
1. Uchwała składu siedmiu se˛dziów Naczelnego Sa˛du Administracyjnego z dnia
17 grudnia 2007 r. sygn. akt I FPS 5/07 [dot. zakresu poje˛cia „wydanie decyzji”
według Ordynacji podatkowej] .........................................................................................
2. Uchwała składu siedmiu se˛dziów Naczelnego Sa˛du Administracyjnego z dnia
28 stycznia 2008 r. sygn akt I FPS 7/07 [dot. wartości przedmiotu zaskarżenia] .........
B. Orzecznictwo wojewódzkich sa˛dów administracyjnych (wybór i opracowanie:
Bogusław Gruszczyński)
1. Wyrok Wojewódzkiego Sa˛du Administracyjnego w Lublinie z dnia 20 kwietnia
2007 r. sygn.akt III SA/Lu 561/06 [dot. kary pienie˛żnej za przejazd pojazdem
nienormatywnym bez zezwolenia] ...................................................................................
2. Wyrok Wojewódzkiego Sa˛du Administracyjnego w Opolu z dnia 23 maja 2007 r.
sygn. akt I SA/Op 85/07 [dot. kognicji sa˛du adm. w kwestii wyła˛czenia dokumentu
z akt sprawy ze wzgle˛du na interes publiczny] ...............................................................
3. Wyrok Wojewódzkiego Sa˛du Administracyjnego w Szczecinie z dnia 27 czerwca
2007 r. sygn. akt II SA/Sz 210/07 [dot. obowia˛zku meldunkowego przy prawie
do zasiłku dla bezrobotnych] ............................................................................................
4. Wyrok Wojewódzkiego Sa˛du Administracyjnego w Lublinie z dnia 11 lipca 2007 r.
sygn. akt I SA/Lu 134/07 [dot. przekształcenia prawa użytkowania wieczystego
w prawo własności nieruchomości w aspekcie ustawy o podatku od towarów
i usług] ...............................................................................................................................
5. Wyrok Wojewódzkiego Sa˛du Administracyjnego w Białymstoku z dnia
23 sierpnia 2007 r. sygn. akt II SA/Bk 461/07 [dot. wyboru i liczby członków
komisji rewizyjnej rady gminy] .......................................................................................
109
116
123
127
131
135
141
VI. Wnioski Prezesa NSA i pytania prawne sa˛dów administracyjnych skierowane do
Trybunału Konstytucyjnego (opracowała Irena Chojnacka)
1. Odpowiedzi Trybunału Konstytucyjnego w 2007 r. na pytania prawne sa˛dów
administracyjnych skierowane w trybie art. 193 Konstytucji ............................................... 147
2. Pytania prawne sa˛dów administracyjnych ............................................................................. 151
VII. Glosy
Prof. dr hab. Janusz Trzciński (Uniwersytet Warszawski, Uniwersytet Wrocławski)
Glosa do wyroku Trybunału Konstytucyjnego z dnia 23 października 2007 r.
sygn. akt P 10/07 [dot. art. 190 ust. 3 Konstytucji – wydanie przez TK wyroku
z klauzula˛ odraczaja˛ca˛ obowia˛zywanie niekonstytucyjnego przepisu] ................................. 157
Spis treści
5
Mgr Wojciech Hrynicki (asystent, Uniwersytet Śla˛ski w Katowicach)
Glosa do wyroku NSA z dnia 4 kwietnia 2007 r. sygn. akt II OSK 614/06
[dot. atrybutów władzy rodzicielskiej – wybór imienia dziecka] ......................................... 162
KRONIKA
Kalendarium sa˛downictwa administracyjnego (listopad – grudzień 2007 r.)
(opracował Przemysław Florjanowicz-Błachut) .................................................................................. 173
BIBLIOGRAFIA
Publikacje z zakresu poste˛powania administracyjnego i sa˛dowoadministracyjnego
(listopad – grudzień 2007 r.) (opracowała Marta Jaszczukowa) ....................................................... 185
Skorowidz „Zeszytów Naukowych Sa˛downictwa Administracyjnego” za 2007 r. (wkładka)
(Opracował: Paweł Skrzeliński)
TABLE OF CONTENTS
STUDIES AND ARTICLES
Professor Bogusław Banaszak, Ph.D. (The Wrocław University)
The Tribunal of State – stagnation or changes ..............................................................................
9
Summary ............................................................................................................................................... 22
Professor Andrzej Gomułowicz, Ph.D. (The Adam Mickiewicz University)
The justice of taxation as the legislative and judicial premise .................................................... 23
Summary ............................................................................................................................................... 36
Marta Kulikowska, M.A.; Michał Król, M.A. (the Judicial Decisions Bureau of the SAC)
The legal interest of the applicant in the proceedings for cancellation of the right
of protection for a trademark in the practice of administrative courts ................................. 37
Summary ............................................................................................................................................... 51
Elżbieta Lemańska, M.A. (assistant to the judge in the Voivodship Administrative Court in Białystok)
The stamp duty on a power of attorney (proxy) in proceedings before administrative
courts (comments against the background of the Act on Stamp Duty
of 16 November 2006) .................................................................................................................... 53
Summary ............................................................................................................................................... 73
VARIA
Piotr Fiedorczyk, Ph.D. (University in Białystok)
Unknown documents on the organisation of the Supreme Administrative Tribunal
in the 2nd Republic of Poland ....................................................................................................... 75
Document No. 1 „Instruction for the Legal Secretariat of the Supreme
Administrative Tribunal” .............................................................................................................. 77
JUDICIAL DECISIONS
I.
The European Court of Justice
Preliminary questions (judgements dated: 12 February 1974, Case C-166/73
Rheinmuhlen-Dusseldorf v Einfuhr- und Vorratsstelle fur Getreide und Futtermittel,
p. 83; 30 September 1987, Case C- 12/86 Meryem Demirel v City of Schwabisch Gmund,
p. 84 (selected and prepared by Władysław Czapliński) ........................................................... 83
II.
The European Court of Human Rights
Restricting the right to use and dispose of assets – judgments in the cases: Skbińscy
v. Poland (application No. 52589/99), Rosiński v. Poland (application No. 17373/02),
Table of contents
7
Skrzyński v. Poland (application No. 38672/02), Pietrzak v. Poland (application
No. 38185/02) (prepared by Agnieszka Wilk) ............................................................................
86
III. The Constitutional Tribunal
The constitutional conditions of the direct application of new laws (judgement
of the Constitutional Tribunal 10 December 2007, file No. P 43/07)
(selected and prepared by Irena Chojnacka) ............................................................................. 91
IV. The Supreme Court
Judgement of the Supreme Court of 10 May 2007 r. (file No. III SK 24/06) [re. undertaking
within the meaning of Art. 4.1 of the Act on protection of Competition and Consumers]
(selected and prepared by Andrzej Wróbel) ............................................................................... 99
V. The Supreme Administrative Court and the Voivodship Administrative Courts
A. The judicial decisions of the Supreme Administrative Court:
1. Resolution of seven judges of the Supreme Administrative Court of 17 December 2007
(file No. I FPS 5/07) [re. the scope of the term „making decision” in the Tax Code] ...
2. Resolution of seven judges of the Supreme Administrative Court of 28 January 2008
(file No. I FPS 7/07) [re. the value of the object of appeal against decision] .................
B. The judicial decisions of the Voivodship Administrative Courts (selected and prepared
by Bogusław Gruszczyński):
1. Judgement of the Voivodship Administrative Court in Lublin of 20 April 2007 (file
No. III SA/Lu 561/06) [re. fine for driving a non-standrad vehicle without a permit] ...
2. Judgement of the Voivodship Administrative Court in Opole of 23 May 2007
(file No. II SA/Op 85/07) [re. cognition of an administrative court as regards
excluding a document from the file of the case due to public interest] ...........................
3. Judgement of the Voivodship Administrative Court in Szczecin of 27 June 2007
(file No. II SA/Sz 210/07) [re. the obligation to register as permanent resident and
the right to the unemployment benefit] ..............................................................................
4. Judgement of the Voivodship Administrative Court in Lublin of 11 July 2007
(files No. I SA/Lu 134/07) [re. transformation of the right of perpetual usufruct
into the right of ownership of real property in the aspect of the Act on Tax
on Goods and Services] ......................................................................................................
5. Judgement of the Voivodship Administrative Court in Białystok of 23 August 2007
(files No. I SA/Bk 461/07) [re. the selection and the number of members of the Board
of Auditors of the Commune Council] ...............................................................................
109
116
123
127
131
135
141
VI. The applications of the President of the SAC and the preliminary questiona
of the administrative courts to the Constitutional Tribunal
(prepared by Irena Chojnacka)
1. Responses of the Constitutional Tribunal in 2007 to the preliminary questions submitted
under Art. 193 of the Constitution ........................................................................................ 147
2. The preliminary questions of the administrative courts ....................................................... 151
VII. Glosses
Professor Janusz Trzciński, Ph.D. (The Warsaw University, The Wrocław University)
Gloss to the decision of the Constitutional Tribunal of 23 October 2007, file No. P 10/07
[re. Art. 190.3 of the Constitution – the judgement of the Constitutional Tribunal with the
clause deferring the effective date of an unconstitutional act] ............................................. 157
8
Zeszyty Naukowe Sa˛downictwa Administracyjnego 1(16)/2008
Wojciech Hrynicki, M.A. (assitant, the Silesian University in Katowice)
Gloss to the decision of the SAC of 4 April 2007, file No. II OSK 614/06
[re. the attributes of parental powers – choosing a child’s name] ........................................ 162
CHRONICLE
The schedule of events in the administrative jurisdiction (November – December 2007)
(prepared by Przemysław Florjanowicz-Błachut) ............................................................................... 173
BIBLIOGRAPHY
Publications in the area of the administrative procedure and the proceedings before
administrative courts (November – December 2007) (prepared by Marta Jaszczukowa) ........... 185
Reference guide of the Scientific Bulletin of the Administrative Courts for the year 2007
(insert) (prepared by Paweł Skrzeliński)
Summary
of the article: The Tribunal of State – stagnation or changes
It’s worth considering if we actually need a tribunal appointed anew every
4 years with a different bench whose activities are limited – as was the case in the
years 2001–2005 – to participating in the nomination of its members. Following
the example set by certain democratic states the powers of the liquidated Tribunal
of State could be transferred to the Constitutional Tribunal. And if such body as the
Tribunal of State exists it could be revived somehow. This article attempts to
present certain suggestions to that extent.
The Tribunal of State decides on liability for violations of the Constitution or a law
or act committed in connection with an office held or within its scope. The following
persons shall be constitutionally liable towards the Tribunal of State: the President, the
Prime Minister and members of the Council of Ministers and the other persons holding
the highest state positions. The very construction of constitutional liability complies
with the standards of the democratic state of law. However, there are no effective
mechanism of enforcing such liability. One of such mechanisms would be extending
its subject-related scope by including the deputy-ministers and the MPs.
Unfortunately, the Polish political culture does not imply resignation of the persons
holding the highest state positions upon institution of criminal proceedings against
them. Hence the proposal of the Tribunal of State to make decision on suspending such
persons in his or her duties until the competent court makes its final and valid decision.
Alike in the case of the MPs, the persons holding the highest state positions
may display behaviours which impair the dignity of their office but do not
represent basis for instituting criminal proceedings. In such event the Tribunal of
State should be able to decide on removing such persons from their positions.
As the Tribunal of State has jurisdiction over the persons holding state
positions then it would be logical to entrust to it the cases for dismissal of a judge
and grant to it the powers to decide on withdrawing the immunity of a judge and on
the disciplinary liability of the judges and public attorneys.
The above proposal to extend the powers of the Tribunal of State and the
resulting increase of its systemic role must be coupled with increasing its
independence of the Parliament of one term and making its appointment
a non-political process. The most simple solution would be making the election of
its members similar to the election of the judges of the Constitutional Tribunal.
Therefore the Tribunal of State should be composed of 15 members – alike the
Constitutional Tribunal – appointed individually by the Sejm for the term of 9 years.
Summary
of the article: The justice of taxation as the legislative and judicial premise
Justice must always with the quality of good law and at the same time must be
the basic criterion for evaluation of law. This is due to the fact that law should be
just by its nature. Although the notion of justice, including tax justice, is
exceptionally ambiguous, but one cannot negate the existence of justice. The laws
and regulations which are not just, shall remain only laws and regulations but will
never acquire the dignity of law.
The constitutional regulations applying to the principle of equality in taxation
and the principle of universality of taxation evoke a few reflections.
Firstly, they impose the understanding of the function and role of the state in
the area of fiscal legislation. The Constitution set out the principles governing the
relations between the public authorities and an individual.
Secondly, in the democratic state of law, the law, including the tax laws, must
be the instrument of freedom. The touchstone shall be the effectiveness with which
the constitutional regulations counteract such solutions in the area of fiscal
legislation which are arbitrary as they obviously breach the prevailing constitutional standards.
Thirdly, the fiscal legislation displays the dilemma related to the substance of
the tax liabilities. It concerns settling the ethical, legal and economic conflicts
when deciding what is due and to whom in the area of taxation i.e. which principles
should be used in order to determine the substance and scope of tax liabilities and
how to distribute them between the taxpayers.
Fourthly, there is a problem of liability of the public authorities for defective
fiscal legislation. The key role is played here by the results of the decisions of the
Constitutional Tribunal as to the unconstitutionality of laws and regulations in the
area of fiscal legislation.
Summary
of the article: The legal interest of the applicant in the proceedings for cancellation
of the right of protection for a trademark in the practice of administrative courts
This article discusses the very important and interesting problems of understanding, both in the literature and, first of all, in the judicial decisions, of the legal
interests determining the recognition of a title of a party to appear in proceedings
before administrative authorities and administrative courts. The authors summarise
the opinions in that respect expressed in the literature and confront them with the
judicial decisions of the administrative courts. They notice that at the level of
general, notional ponderings there are no material discrepancies in the understanding of legal interest, while in the judicial decisions, in which that notion refers to
a particular legal and factual status, one can notice certain diversity. This article
analyses a few judicial decisions in which the court examined the existence of legal
interest being the basis of request to cancel the right of protection for a trademark.
The analysis includes critical elements.
Furthermore, the authors emphasise that the understanding of legal interest of
an applicant in judicial decisions (giving that term a narrower or wider scope of
meaning) translates into the scope of freedom to carry on business activity with the
use of competing trademarks. It also delimits the possibility of defending one’s
rights in proceedings before administrative authorities and administrative courts.
The arguments raised in the article are duly corroborated with quotations from
the literature and judicial decisions.
Summary
of the article: The stamp duty on a power of attorney (proxy) in proceedings before
administrative courts (comments against the background of the Act on Stamp Duty
of 16 November 2006)
This article presents the general problems related to the principles of payment
of the stamp duty on a documents evidencing the granting of a power of attorney
(proxy) in proceedings before administrative courts introduced in the Act on Stamp
Duty of 16 November 2006 (Journal of Laws of 2006, No. 225, item 1635, as
amended) which came into force on 1 January 2007.
The author used the comparative method – the issues regulated in the above
mentioned act is presented in connection with the regulation of the said problem
prevailing until 31 December 2006 under the Act on Stamp Duty of 9 September
2000 (Journal of Laws of 2004, No. 253, item 2532, as amended). The analysis has
the nature of a comment to the consecutive provisions of the Act of 16 November
2006 regulating the issues related to the submission of a power of attorney (proxy)
in proceedings before administrative courts.
The author presented (within the above mentioned limits) the subject scope of
the obligation to pay the stamp duty, among others, specified the types of
documents the submission of which triggers the obligation to pay the stamp duty
and included the doubts related to the payment of the stamp duty on submission of
a document evidencing the granting of a substitutive power of attorney and an
authorisation to representation in proceedings granted to a legal trainee which arise
in the context of regulation. She also presented the admissible method of
evidencing the payment of the stamp duty, in particular the problems related
thereto in the practice of the administrative courts. She charcterised the circle of
entities obliged to pay the stamp duty and the principles of liability for defaulting
on that obligation. This publication also includes comments on discrepancies
between the provisions of the Act and the implementing regulations thereto (in
particular concerning the moment of the arising and expiration of the tax liability)
and the provisions of the Tax Code of 29 August 1997 (Journal of Laws of 2005,
No. 8, item 60, as amended). The issues related to exemptions from the obligation
to pay the stamp duty in the Act of 16 November 2006 were discussed marginally
due to the vast scope of that problem.