Zeszyty Naukowe Sądownictwa Administracyjnego - Nr 3/2017 (72)

MATERIAŁY Z OBRAD DOROCZNEGO ZGROMADZENIA OGÓLNEGO SĘDZIÓW NACZELNEGO SĄDU ADMINISTRACYJNEGO W DNIU 8 MAJA 2017 R. W WARSZAWIE

Wystąpienie Prezesa NSA profesora Marka Zirk-Sadowskiego | str. 9
List Prezydenta RP doktora Andrzeja Dudy | str. 19
List Prezydenta RP w tłumaczeniu na język angielski | str. 21
List Marszałka Senatu RP Stanisława Karczewskiego | str. 23
List Marszałka Senatu RP w tłumaczeniu na język angielski | str. 25
Sprawozdanie z przebiegu obrad (opracował Przemysław Florjanowicz-Błachut) | str. 27
Report of the proceedings | str. 31

STUDIA I ARTYKUŁY

Dr hab. Maciej Perkowski (profesor, Uniwersytet Białostocki)
Mgr Marek Martyniuk (Starostwo Powiatowe w Bielsku Podlaskim)
Niedoskonała procedura odwoławcza w systemie realizacji unijnej polityki spójności w Polsce. Ocena wykonania wyroku Trybunału Konstytucyjnego z dnia 12 grudnia 2011 r. (sygn. akt P 1/11) | str. 37

Summary | str. 59

Dr Tomasz Grzybowski (asystent sędziego, Naczelny Sąd Administracyjny)
Mgr Izabela Dalkowska-Jóźwiak (asystent sędziego, Naczelny Sąd Administracyjny)
O kolizyjności norm na przykładzie przesłanek bezprzedmiotowości postępowania i niedopuszczalności wniosku w postępowaniu sądowoadministracyjnym | str. 61

Summary | str. 71

Mgr Katarzyna Bieluci (radca prawny)
Dr Elżbieta Lemańska (asystent sędziego, WSA w Białymstoku)
Mgr Justyna Siemieniako (asystent sędziego, WSA w Białymstoku)
Szkoda jako przesłanka zwrotu środków europejskich przez beneficjenta | str. 72

Summary | str. 89

Mgr Małgorzata Węgrzak (doktorantka, Uniwersytet Gdański)
Zasada ochrony dziedzictwa kultury w świetle wybranego orzecznictwa sądów administracyjnych | str. 91

Summary | str. 101

VARIA

Dr Wiesław Czerwiński (sędzia WSA w st. spocz., Bydgoszcz)
Kilka refleksji na temat uzasadnień wyroków sądów administracyjnych | str. 103

Summary | str. 111

ORZECZNICTWO

I. Trybunał Sprawiedliwości Unii Europejskiej (wybór i opracowanie: Andrzej Wróbel, Piotr Wróbel)
Odesłanie prejudycjalne - Podatki - Podatek od wartości dodanej (VAT) - Dyrektywa 2006/112/WE - Punkt 6 załącznika III - Ważność - Postępowanie - Zmiana projektu dyrektywy Rady po wydaniu opinii przez Parlament - Brak ponownej konsultacji z Parlamentem - Artykuł 98 ust. 2 - Ważność - Wyłączenie stosowania obniżonej stawki VAT do dostawy książek cyfrowych drogą elektroniczną - Zasada równego traktowania - Porównywalność dwóch sytuacji - Dostawa książek cyfrowych drogą elektroniczną i na wszystkich nośnikach fizycznych
Wyrok TSUE z dnia 7 marca 2017 r. w sprawie C-390/15 Rzecznik Praw Obywatelskich (RPO), ECLI:EU:C:2017:174 | str. 113

II. Europejski Trybunał Praw Człowieka (wybór i opracowanie: Agnieszka Wilk-Ilewicz)
Interes publiczny a naruszenie art. 1 Protokołu nr 1 do Konwencji
Wyrok ETPC z dnia 28 marca 2017 r. w sprawie Volchkova i Mironov przeciwko Rosji (połączone skargi nr 45668/05 i 2292/06) | str. 123

III. Trybunał Konstytucyjny (wybór: Irena Chojnacka, opracowanie: Mieszko Nowicki)
Wyrok TK z dnia 9 marca 2017 r. (sygn. akt P 13/14) [dot. waloryzacji cen nieruchomości] | str. 127

IV. Sąd Najwyższy (wybór i opracowanie: Dawid Miąsik)
1. Wyrok SN z dnia 12 maja 2016 r. (sygn. akt III SK 31/15)
[dot. rozliczeń przedsiębiorcy telekomunikacyjnego z kontrahentami] | str. 135
2. Wyrok SN z dnia 4 sierpnia 2016 r. (sygn. akt III SK 42/15)
[dot. braku uzasadnienia uchylenia decyzji przez sąd w przypadku nieuwzględnienia przez Prezesa UOKiK dokumentu złożonego przez stronę w toku postępowania administracyjnego] | str. 139

V. Naczelny Sąd Administracyjny i wojewódzkie sądy administracyjne

A. Orzecznictwo Naczelnego Sądu Administracyjnego (wybór: Stefan Babiarz, Irena Chojnacka, opracowanie: Marcin Wiącek)

1. Uchwała składu siedmiu sędziów NSA z dnia 27 marca 2017 r. (sygn. akt I FPS 9/16)
[dot. niedopuszczalności zaliczenia przez naczelnika urzędu skarbowego nadwyżki podatku naliczonego nad należnym na poczet zobowiązań podatkowych, do których określenia czy ustalenia właściwy jest organ jednostki samorządu terytorialnego] | str. 142

2. Postanowienie NSA z dnia 5 kwietnia 2017 r. (sygn. akt II OZ 299/17)
[dot. Muzeum II wojny światowej] | str. 145

B. Orzecznictwo wojewódzkich sądów administracyjnych (wybór: Andrzej Gomułowicz, opracowanie: Marcin Wiącek)

1. Wyrok WSA w Szczecinie z dnia 18 września 2014 r. (sygn. akt I SA/Sz 539/14)
[dot. skutków podatkowych przejęcia długu wspólnika przez spółkę jawną] | str. 148

2. Wyrok WSA w Gliwicach z dnia 6 kwietnia 2016 r. (sygn. akt II SA/Gl 1199/15)
[dot. istotnego odstąpienia od zatwierdzonego projektu budowlanego] | str. 150

3. Wyrok WSA w Białymstoku z dnia 21 czerwca 2016 r. (sygn. akt II SA/Bk 181/16)
[dot. ustania stosunku służbowego funkcjonariusza służby więziennej] | str. 151

4. Wyrok WSA w Szczecinie z dnia 22 września 2016 r. (sygn. akt I SA/Sz 649/16)
[dot. cofnięcia zezwolenia na prowadzenie składu podatkowego ze względu na karalność prokurenta spółki] | str. 152

VI. Wnioski Prezesa NSA i pytania prawne sądów administracyjnych skierowane do Trybunału Konstytucyjnego (opracowała Irena Chojnacka)

Pytanie prawne Wojewódzkiego Sądu Administracyjnego w Gliwicach, postanowienie z dnia 6 marca 2017 r. (sygn. akt II SA/Gl 1168/16)
[dot. ustawy o odpadach - uznania przedmiotu lub substancji za produkt uboczny] | str. 155

VII. Glosy

Mgr Aleksander Czura (aplikant radcowski, OIRP w Warszawie)
Mgr Agnieszka Wiltos (doktorantka, Uniwersytet Warszawski)
Glosa do wyroku Sądu Okręgowego w Poznaniu z dnia 27 września 2016 r. (sygn. akt II Ca 441/16)
[dot. badania legalności decyzji administracyjnej w procesie cywilnym] | str. 159

KRONIKA

Kalendarium sądownictwa administracyjnego (marzec-kwiecień 2017 r.)
(opracował Przemysław Florjanowicz-Błachut) | str. 169

BIBLIOGRAFIA

Publikacje z zakresu postępowania administracyjnego i sądowoadministracyjnego (marzec-kwiecień 2017 r.)
(opracowała Marta Jaszczukowa) | str. 181

Sprostowanie | str. 187

MATERIALS FROM THE SESSION OF THE ANNUAL GENERAL ASSEMBLY OF THE JUDGES OF THE SUPREME ADMINISTRATIVE COURT HELD ON 8 MAY 2017 IN WARSAW

Speech by the President of the Supreme Administrative Court Professor Marek Zirk-Sadowski | p. 9
Letter from President of the Republic of Poland, dr Andrzej Duda | p. 19
Letter from President of the Republic of Poland, dr Andrzej Duda (English translation) | p. 21
Letter form Marshal of the Senate of the Republic of Poland, Stanisław Karczewski | p. 23
Letter form Marshal of the Senate of the Republic of Poland, Stanisław Karczewski (English translation) | p. 25
Report of the proceedings (prepared Przemysław Florjanowicz-Błachut) | p. 27
Report of the proceedings (English translation) | p. 31

STUDIES AND ARTICLES

Dr hab. Maciej Perkowski (professor at the Uniwersity of Białystok)
Mgr Marek Martyniuk (Starost's Office of the Poviat of Bielsk Podlaski)
Imperfect appeal procedure within the system of implementing the EU cohesion policy in Poland. The assessment of the implementation of the Constitutional Tribunal's judgement of 12 December 2011 (Case No. P 1/11) | p. 37

Summary

| p. 59

Dr Tomasz Grzybowski (judge assistant, Supreme Administrative Court)
Mgr Izabela Dalkowska-Jóźwiak (judge assistant, Supreme Administrative Court)
On the conflict of norms: the case of the conditions for the groundlessness of proceedings and inadmissibility of a motion in proceedings before the administrative court | p. 61

Summary

| p. 71

Mgr Katarzyna Bieluci (legal adviser)
Dr Elżbieta Lemańska (judge assistant, Voivodeship Administrative Court in Białystok)
Mgr Justyna Siemieniako (judge assistant, Voivodeship Administrative Court in Białystok)
"The effect of prejudicing" as a premise of the return of EU funds by the beneficiary | p. 72

Summary

| p. 89

Mgr Małgorzata Węgrzak (doctoral candidate, University of Gdańsk)
The principle of protecting cultural heritage in the light of selected case-law of administrative courts | p. 91

Summary

| p. 101

VARIA

Dr Wiesław Czerwiński (retired judge of the Voivodeship Administrative Court, Bydgoszcz)
A few reflections on the reasons for the rulings of administrative courts | p. 103

Summary

| p. 111

CASE-LAW

I. Court of Justice of the European Union (selected and prepared by Andrzej Wróbel,Piotr Wróbel)
Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Point 6 of Annex III - Validity - Procedure - Amendment of a proposal for a Council directive after the Parliament has given an opinion - No fresh consultation of the Parliament - Article 98(2) - Validity - Reduced rate of VAT precluded from being applied to the supply of digital books electronically - Principle of equal treatment - Comparability of two situations - Supply of digital books electronically and on all physical means of support
Judgment of the CJEU of 7 March 2017, C-390/15, Rzecznik Praw Obywatelskich (RPO), ECLI:EU:C:2017:174 | p. 113

II. European Court of Human Rights (selected and prepared by Agnieszka Wilk-Ilewicz)
Public interest and the breach of Article 1 of Protocol No. 1 to the Convention
Judgment of the ECHR of 28 March 2017, Volchkova and Mironov v. Russia (joint applications No. 45668/05 and 2292/06) | p. 123

III. Constitutional Tribunal (selected by Irena Chojnacka, prepared by Mieszko Nowicki)
Judgment of the Constitutional Tribunal of 9 March 2017 (Case No. P 13/14)
[regarding the valuation of real property prices] | p. 127IV. Supreme Court (selected and prepared by Dawid Miąsik)
1. Judgment of the Supreme Court of 12 May 2016 (Case No. III SK 31/15)
[regarding the settlements between the telecommunication operator and business partners] | p. 135
2. Judgment of the Supreme Court of 4 August 2016 (Case No. III SK 42/15)
[regarding lack of grounds for revoking a decision by the court if a submission made by the party within administrative proceedings was not granted by the President of the Offi ce for Competition and Consumer Protection] | p. 139

V. Supreme Administrative Court and voivodeship administrative courts

A. Case-law of the Supreme Administrative Court (selected by Stefan Babiarz, Irena Chojnacka, prepared by Marcin Wiącek)

1. Resolution of the panel of 7 judges of the Supreme Administrative Court of 27 March 2017 (Case No. I FPS 9/16)
[regarding the inadmissibility of acceptance by the head of the tax office the surplus of input tax over the output tax towards tax obligations whose determination is a competence of local government unit authorities] | p. 142

2. Order of the Supreme Administrative Court of 5 April 2017 (Case No. II OZ 299/17)
[regarding the Museum of the Second World War] | p. 145

B. Case-law of voivodeship administrative courts (selected by Andrzej Gomułowicz,prepared by Marcin Wiącek)

1. Judgment of the Voivodeship Administrative Court in Szczecin of 18 September 2014 (Case No. I SA/Sz 539/14)
[regarding the tax effects of taking over the debt of the partner by the general partnership] | p. 148

2. Judgment of the Voivodeship Administrative Court in Gliwice of 6 April 2016 (Case No. II SA/Gl 1199/15)
[regarding significant departure from the approved building permit design] | p. 150

3. Judgment of the Voivodeship Administrative Court in Białystok of 21 June 2016 (Case No. II SA/Bk 181/16)
[regarding the termination of service relationship of a prison officer] | p. 151

4. Judgment of the Voivodeship Administrative Court in Szczecin of 22 September 2016 (Case No. I SA/Sz 649/16)
[regarding the withdrawal of the authorisation for the operation of the tax warehouse due to criminal records of the company's commercial proxy] | p. 152

VI. Applications of the President of the Supreme Administrative Court and legal questions of administrative courts addressed to the Constitutional Tribunal (prepared by Irena Chojnacka)

Legal question of the Voivodeship Administrative Court in Gliwice,Order of 6 March 2017 (Case No. II SA/Gl 1168/16)
[regarding the Act on waste and recognition of an object or substance to be a by-product] | p. 155

VII. Glosses

Mgr Aleksander Czura (legal adviser trainee, Regional Chamber of Legal Advisers in Warsaw)
Mgr Agnieszka Wiltos (doctoral candidate, University of Warsaw)
Gloss to the judgment of the District Court in Poznań of 27 September 2016 (Case No. II Ca 441/16)
[regarding the legality of administrative decision in civil proceedings] | p. 159

CHRONICLES

Calendar of administrative judiciary (March-April 2017)
(prepared by Przemysław Florjanowicz-Błachut) | p. 169

BIBLIOGRAPHY

Publications on administrative proceedings and administrative court proceedings (March-April 2017)
(prepared by Marta Jaszczukowa) | p. 181

Correction | p. 187

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Maciej Perkowski, Marek Martyniuk
Imperfect appeal procedure within the system of implementing the EU cohesion policy in Poland. The assessment of the implementation of the Constitutional Tribunal's judgement of 12 December 2011, Case No. P 1/11
This article includes an analysis of legal regulations pertaining to the appeal procedure within the system of implementing the EU cohesion policy in Poland, taking into consideration major changes in this regard introduced by the legislator as a result of the Constitutional Tribunal's judgement of 12 December 2011, Case No. P 1/11. At the same time, an attempt has been made to assess the compliance of relevant regulations with the Constitution of the Republic of Poland, the EU Charter of Fundamental Rights and the European Convention for the Protection of Human Rights and Fundamental Freedoms in terms of the right to effective legal remedy.
In the initial phase, the matter of legal remedies available to the applicants in the procedure of applying for funds from operational programmes was not clearly regulated by universally binding law, which in fact deprived the participants of the procedure of their right to be heard. Certain positive changes in this respect have been introduced by the provisions of the Act on the principles of development policy. The Act has specified the types of legal remedies, the subjective and material scope thereof and the manner in which they are to be used and heard by authorised institutions. Unfortunately, practical application of the provisions has shown that the changes were far from perfect and internally inconsistent.
The case-law of administrative courts and the Constitutional Tribunal had a major influence on the legal form and scope of regulations related to rights enjoyed by applicants seeking EU funds. In particular, as a result of the Constitutional Tribunal's judgement of 12 December 2011, Case No. P 1/11, many provisions on the appeal procedure within the system of implementing the EU cohesion policy proved inconsistent with the Consitution. Therefore, the provisions adopted in the amended Act on the principles of development policy, and the provisions included in the Act on the principles of implementing cohesion policy programmes fi nanced in the 2014-2020 financial perspective enforced the Constitutional Tribunal's judgment in this respect. It is also worth remembering, however, that the ruling referred exclusively to certain aspects of the appeal procedure.
The applicable legal regulations that comprehensively cover the appeal procedure within the system of implementing the EU cohesion policy in Poland require further improvement both in terms of their compliance with the Constitution of the Republic of Poland as well as with legal acts of the European Union and international agreements to which Poland is a party (they still fail to meet the standards specifi ed in Article 13 of the ECHR and Article 47 of the EU Charter, and therefore, they can be challenged before the European Court of Human Rights in Strasbourg and the Court of Justice of the European Union in Luxembourg).

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Tomasz Grzybowski, Izabela Dalkowska-Jóźwiak
On the conflict of norms: the case of the conditions for the groundlessness of proceedings and inadmissibility of a motion in proceedings before the administrative court
In this article, the authors consider causes and types of conflicts of legal norms as well as methods of resolving those conflicts. In this context, the authors refer to the example of different judicial views on the procedural consequences of the motion to suspend the execution of a decision filed after the judgment is issued by an administrative court of first instance which grants a complaint. This divergence discloses a potential conflict of norms concerning groundlessness of proceedings and inadmissibility of the motion. Three options are taken into consideration in this matter: the first one proposes to dismiss the motion, the second one to discontinue the proceedings and the third one to reject the motion. The conclusion has been drawn that such motion should be perceived as inadmissible and therefore it should be rejected. However, it is necessary to keep in mind a certain interpretative discipline which allows such inconsistencies in legal interpretation to be avoided in much more important cases.

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Katarzyna Bieluci, Elżbieta Lemańska, Justyna Siemieniako
"The effect of prejudicing" as a premise of the return of EU funds by the beneficiary
In this paper, the notion of "the effect of prejudicing" has been analysed as an element of the definition of irregularity included in Article 2(7) of Council Regulation (EC)No. 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No. 1260/1999 (OJ L 2006, No. 210, p. 25 as amended). An irregularity is a premise to determine a correction, and consequently, to issue a decision requesting the return of EU funds by the beneficiary.
The authors carried out their analysis using a comparative legal analysis method. They compared the features of "the effect of prejudicing" as an element of the irregularity under public law with the basic rules of liability for damages under civil law, i.e. harmful event,type of damage (damnum emergens, lucrum cessans), causative relation. Legal literature and the case-law of administrative courts were taken into consideration.
It has been indicated that the "harmful event" in this case is "infringement of EU law or the domestic law regulating the application of EU law." Such event should not be linked to the premise of the beneficiary's fault and, at the same time, it should not be perceived in a manner shaping the beneficiary's liability as objective, preventing the beneficiary from being released from such liability. "The effect of prejudicing" may be real or potential, and the potential effect of prejudicing may, but does not need to, occur (which makes it different from damage to property typical of damage under civil law). In the process of determining the level of "the effect of prejudicing" observed in the case-law of administrative courts,the authors questioned the tendency to apply automatically a ratio method (with the use of the so-called Table of Tariffs), and emphasised the principle specified in the Guidelines on the priority of a differential method, stating that the ratio method should be used only if it is impossible to determine the "unjustified item of expenditure to the general [EU] budget" with the use of the differential method. By referring to the most recent case-law of the CJEU (judgment of 14 July 2016, case C-406/14), it was pointed out in this paper that emphasis is put correctly when determining the occurrence of irregularities, i.e. the necessity to prove that in the case of declaring an infringement of law, the occurrence of irregularities leading to a correction and to the issuance of a decision requesting the return of EU funds should be assumed only when losses suffered by the EU fund "cannot be ruled out". At the same time,while determining the amount lost, the proportionality principle formulated in Article 98 of Regulation No. 1083/2006, under which it is necessary to consider both the nature and importance of irregularities as well as a financial loss suffered by a given fund, cannot be ignored. According to the authors, it is unacceptable to assign irregularities to the beneficiary and to apply the Table of Tariffs automatically (in cases in the matter of declaring the existence of infringements in public contracts). The conditions of the principle of proportionality in the form of "nature and importance of irregularities and losses suffered by a given fund" in cases where the potential "effect of prejudicing" occurs should not be construed as a mere equivalent of an "item in the Table of Tariffs" stating the harmonised appraisal of such effect of prejudicing, but must be referred to the circumstances of a given case. This means that when assessing the importance and nature of any identified infringement, the importance of the cooperation of the benefi ciary with the authority aimed at applying a correction which is more adequate given the features of the infringement that could be assumed on the basis of the automatic application of the Table of Tariffs cannot be overstated.
The method used in this publication allowed for formulating the conclusions concerning the special nature of "the effect of prejudicing" as an element of the definition of "irregularity", such nature being different from the one universally used in private law and gaining the qualities of a new legal concept under public law.

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Małgorzata Węgrzak
The principle of protecting cultural heritage in the light of selected case- law of administrative courts
The aim of this paper is to indicate that the law of cultural heritage protection has its own norms and principles that are separate from the ones present in other branches of law. Given that the term "principle of law" is ambiguous, a starting point for further deliberations on the existence of the principles of law applicable in cultural heritage protection is the idea of Ronald Dworkin, who understands law in a manner axiologically involved. This article focuses on the presentation of a meta-principle, namely the cultural heritage protection against the background of current case-law of administrative courts. The role of court case-law consists not only in the explanation of statutory notions and facilitation of understanding of the applicable law related to cultural heritage protection, but mainly in the strengthening of its norms and principles, which is of paramount importance. It seems essential to adopt the principles of law for cultural heritage protection and to create a list of such principles.

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Wiesław Czerwiński
A few reflections on reasons for the rulings of administrative courts
The provisions of the Act - Law on the proceedings before administrative courts specify formal requirements that must be met by the reasons for the rulings of administrative courts. This article focuses on technical aspects related to the form and structure of the reasons. According to the present author, many court rulings are excessively long. In practice, there is no such ruling or resolution of the Supreme Administrative Court that could not be shortened. For instance, it is unnecessary to indicate at the beginning of the reasons the competence and jurisdiction of the administrative court or to specify the grounds for the appeal on the point of law (cassation). Also a extensive summary of the administrative decision and the content of appeal is unnecessary for the parties to such proceedings.
The reasons are a kind of communication between the court and the society. The language of the reasons should be simple and comprehensible. Referring in the reasons to any authority figures must be reasonable. Also references to the case-law of other courts cannot replace the court's independent reasoning. The number of words used in the resolutions of the Supreme Administrative Court is systematically increasing. An average resolution in 2012 was 6,257 words in length, while an average resolution in 2016 was 7,927 words in length.
The author urges to align standards of drafting the reasons for the resolutions of the Supreme Administrative Court, which would translate into making the practice of drafting more uniformed. Still, the reasons cannot be shortened at the expense of their quality. This is the reason why it is necessary that the reasons for the rulings should be as short as possible,but not any shorter.

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