Zeszyty Naukowe Sądownictwa Administracyjnego - Nr 6/2015 (63)

STUDIA I ARTYKUŁY

Prof. dr hab. Antoni Hanusz (Uniwersytet Marii Curie-Skłodowskiej w Lublinie)
Urzędowe interpretacje przepisów prawa podatkowego w Polsce oraz ich sądowoadministracyjna kontrola | str. 9

Summary | str. 16

Dr Marek Mrówczyński (adiunkt, Uniwersytet Kazimierza Wielkiego w Bydgoszczy)
Legitymacja skargowa w postępowaniu sądowoadministracyjnym wynikająca z ustaw szczególnych | str. 17

Summary | str. 40

Mgr Adam Drozdek (asystent, Uniwersytet Śląski w Katowicach)
Przedawnienie prawa do powiadomienia dłużnika o kwocie należności celnych powstałych w wyniku popełnienia czynu podlegającego postępowaniu karnemu skarbowemu | str. 42

Summary | str. 53

Dr Ireneusz Nowak (adiunkt, Uniwersytet Łódzki)
Dr Rafał Bucholski (adiunkt, Uniwersytet Zielonogórski)
Dostęp doktorów nauk prawnych do zawodów prawniczych - wybrane problemy | str. 54

Summary | str. 68

VARIA

Dr Tomasz Grzybowski (asystent sędziego, Naczelny Sąd Administracyjny)
Między teorią a praktyką orzecznictwa sądów administracyjnych - uwagi na tle monografii "Argument z linii orzeczniczej w orzecznictwie sądów administracyjnych" | str. 69

ORZECZNICTWO

I. Trybunał Sprawiedliwości Unii Europejskiej (wybór i opracowanie: Andrzej Wróbel, Piotr Wróbel)
Zasady równoważności i skuteczności - Powaga rzeczy osądzonej - Zwrot nienależnych kwot - Zwrot podatków pobranych przez państwo członkowskie z naruszeniem prawa Unii - Prawomocne orzeczenie sądu nakładające obowiązek zapłaty podatku niezgodnego z prawem Unii - Wniosek o wznowienie postępowania w odniesieniu do takiego orzeczenia sądu - Przepisy krajowe umożliwiające wznowienie postępowania, w świetle późniejszych wyroków Trybunału wydanych w trybie prejudycjalnym, jedynie w odniesieniu do prawomocnych orzeczeń w sprawach administracyjnych
Wyrok TSUE z dnia 6 października 2015 r. w sprawie C-69/14 Dragos Constantin Târsia przeciwko Statul român, Serviciul public comunitar regim permise de conducere si înmatriculare a autovehiculelor | str. 79

II. Europejski Trybunał Praw Człowieka (wybór i opracowanie: Agnieszka Wilk-Ilewicz)
Sankcje za odmowę reprezentowania strony
Wyrok ETPC z dnia 27 października 2015 r. w sprawie Konstantin Stefanov przeciwko Bułgarii (skarga nr 35399/05) | str. 85

III. Trybunał Konstytucyjny (wybór: Irena Chojnacka, opracowanie: Mieszko Nowicki)
1. Wyrok TK z dnia 9 kwietnia 2015 r. (sygn. akt K 14/13)
[dot. niekonstytucyjności art. 284 ust. 2 ustawy o finansach publicznych] | str. 88
2. Wyrok TK z dnia 12 maja 2015 r. (sygn. akt P 46/13)
[dot. niezgodności z Konstytucją art. 156 § 2 k.p.a. w zakresie, w jakim nie wyłącza dopuszczalności stwierdzenia nieważności decyzji wydanej z rażącym naruszeniem prawa] | str. 90

IV. Sąd Najwyższy (wybór i opracowanie: Dawid Miąsik)
Postanowienie SN z dnia 16 kwietnia 2015 r. (sygn. akt III SK 30/14)
[dot. pytania prejudycjalnego w sprawie art. 107 Traktatu o funkcjonowaniu Unii Europejskiej] | str. 101

V. 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 19 października 2015 r. (sygn. akt I OPS 1/15)
[dot. obowiązku przekazywania pism w postępowaniu sądowym za pośrednictwem Poczty Polskiej] | str. 111

Zdanie odrębne | str. 121

B. Orzecznictwo wojewódzkich sądów administracyjnych (wybór: Bogusław Gruszczyński, opracowanie: Marcin Wiącek)

1. Wyrok WSA w Krakowie z dnia 29 kwietnia 2014 r. (sygn. akt II SA/Kr 183/14)
[dot. kosztów postępowania w sprawie ustalenia odszkodowania za nieruchomość przejętą na rzecz miasta pod budowę drogi] | str. 125

2. Wyrok WSA w Białymstoku z dnia 3 marca 2015 r. (sygn. akt II SA/Bk 1179/14)
[dot. odwołania dyrektora szkoły] | str. 130

3. Wyrok WSA w Gdańsku z dnia 5 marca 2015 r. (sygn. akt III SA/Gd 1024/14)
[dot. odmowy przyznania świadczenia pielęgnacyjnego] | str. 133

4. Wyrok WSA w Białymstoku z dnia 9 kwietnia 2015 r. (sygn. akt II SA/Bk 77/15)
[dot. obowiązku dostarczenia zaświadczenia lekarskiego przez policjanta w terminie 7 dni od dnia jego otrzymania] | str. 137

5. Wyrok WSA w Gliwicach z dnia 2 września 2015 r. (sygn. akt I SA/Gl 229/15)
[dot. opodatkowania środków przeznaczonych na sfinansowanie udziału uczestnika studiów doktoranckich w programie badawczym realizowanym na uczelni zagranicznej] | str. 139

VI. Glosy

Mgr Grzegorz Karcz (referendarz sądowy, Wojewódzki Sąd Administracyjny w Krakowie)
Glosa do postanowienia Naczelnego Sądu Administracyjnego z dnia 19 grudnia 2012 r. (sygn. akt II OZ 1120/12)
[dot. charakteru skargi o stwierdzenie niezgodności z prawem prawomocnego orzeczenia oraz problematyki związanej ze skonsumowaniem przyznanego stronie prawa pomocy] | str. 142

Mgr Paweł Szczęśniak (asystent, Uniwersytet Marii Curie-Skłodowskiej w Lublinie)
Glosa do wyroku Naczelnego Sądu Administracyjnego z dnia 5 lutego 2015 r. (sygn. akt II FSK 146/13)
[dot. nieskuteczności umowy o podział quoad usum na gruncie ustawy o podatku od spadków i darowizn] | str. 147

Mgr Karolina Mendecka (doktorantka, Uniwersytet Łódzki)
Glosa do wyroku Naczelnego Sądu Administracyjnego z dnia 4 grudnia 2014 r. (sygn. akt II FSK 2704/12)
[dot. nieuznania wypłaty odszkodowania za koszt uzyskania przychodów] | str. 155

KRONIKA

Kalendarium sądownictwa administracyjnego (wrzesień-październik 2015 r.)
(opracował Przemysław Florjanowicz-Błachut) | str. 163

BIBLIOGRAFIA

Publikacje z zakresu postępowania administracyjnego i sądowoadministracyjnego
(wrzesień-październik 2015 r.) (opracowała Marta Jaszczukowa) | str. 183

STUDIES AND ARTICLES

Professor Antoni Hanusz, PhD (Maria Curie-Skłodowska University in Lublin)
Official interpretations of tax law in Poland and their administrative-court verification | p. 9

Summary

| p. 25

Marek Mrówczyński, PhD (assistant professor, Kazimierz Wielki University in Bydgoszcz)
The right to lodge a complaint in administrative court proceedings under specific acts | p. 17

Summary

| p. 40

Adam Drozdek, MA (assistant, University of Silesia in Katowice)
Limitation of the right to notify the debtor about customs duties resulting from an act that gives rise to fiscal penal proceedings | p. 42

Summary

| p. 53

Ireneusz Nowak, PhD (assistant professor, University of Łódź)
Rafał Bucholski, PhD (assistant professor, University of Zielona Góra)
Access of doctors of juridical science to legal professions - selected problems | p. 54

Summary

| p. 68

VARIA

Tomasz Grzybowski, PhD (assistant to a judge, the Supreme Administrative Court)
Between theory and practice of judicial decisions of administrative courts - comments on the monograph "A jurisprudence argument in the case law of administrative courts" | p. 69

JUDICIAL DECISIONS

I. The Court of Justice of the European Union (selected and prepared by Andrzej Wróbel, Piotr Wróbel)
Reference for a preliminary ruling - Principles of equivalence and effectiveness - Res judicata - Recovery of undue payments - Recovery of taxes levied by a Member State in breach of EU law - Final decision of a court or tribunal imposing payment of a tax which is incompatible with EU law - Application for revision of such a decision - National legislation allowing the revision, in the light of later preliminary rulings given by the Court, of final decisions of a court or tribunal made exclusively in administrative proceedings
Judgment of the Court of Justice of the European Union of 6 October 2015 in the case C-69/14 Dragos Constantin Târsia v Statul român, Serviciul public comunitar regim permise de conducere si înmatriculare a autovehiculelor | p. 79

II. The European Court of Human Rights (selected and prepared by Agnieszka Wilk-Ilewicz)
Sanctions for refusal of legal representation
Judgment of the European Court of Human Rights of 27 October 2015 in the case Konstantin Stefanov v Bulgaria (application no. 35399/05) | p. 85

III. The Constitutional Tribunal (selected by Irena Chojnacka, prepared by Mieszko Nowicki)
1. Judgment of the Constitutional Tribunal of 9 April 2015 (files no. K 14/13)
[the unconstitutionality of art. 284.2 of the Public Finance Act] | p. 88
2. Judgment of the Constitutional Tribunal of 12 May 2015 (files no. P 46/13)
[the unconstitutionality of art. 156 § 2 of the Code of Administrative Procedure to the extent in which it does not exclude the admissibility of annulment of the decision issued in gross violation of the law] | p. 90

IV. The Supreme Court (selected and prepared by Dawid Miąsik)
Judgment of the Supreme Court of 16 April 2015 (files no. III SK 30/14)
[reference for a preliminary ruling regarding art. 107 of the Treaty on the Functioning of the European Union] | p. 101

V. The Supreme Administrative Court and voivodeship administrative courts

A. Judicial decisions of the Supreme Administrative Court (selected by Stefan Babiarz, prepared by Marcin Wiącek)

Resolution of a panel of seven judges of the Supreme Administrative Court of 19 October 2015 (files no. I OPS 1/15)
[the duty to ship letters in court proceedings via Poczta Polska] | p. 111

Dissenting opinion | p. 121

B. Judicial decisions of voivodeship administrative courts (selected by Bogusław Gruszczyński, prepared by Marcin Wiącek)

1. Judgment of the Voivodeship Administrative Court in Kraków of 29 April 2014 (files no. II SA/Kr 183/14)
[costs of proceedings in a case to determine damages for a real estate taken over by the city to construct a road] | p. 125

2. Judgment of the Voivodeship Administrative Court in Białystok of 3 March 2015 (files no. II SA/Bk 1179/14)
[the dismissal of a headmaster] | p. 130

3. Judgment of the Voivodeship Administrative Court in Gdańsk of 5 March 2015 (files no. III SA/Gd 1024/14)
[the refusal to award an attendance benefit] | p. 133

4. Judgment of the Voivodeship Administrative Court in Białystok of 9 April 2015 (files no. II SA/Bk 77/15)
[the duty to provide a medical certificate by a policeman within a time limit of 7 days from the date of the receipt thereof] | p. 137

5. Judgment of the Voivodeship Administrative Court in Gliwice of 2 September 2015 (files no. I SA/Gl 229/15)
[the taxation of funds for the financing of a PhD student's participation in a research programme at a foreign university] | p. 139

VI. Glosses

Grzegorz Karcz, MA (court referendary, Voivodeship Administrative Court in Kraków)
Gloss to the decision of the Supreme Administrative Court of 19 December 2012 (files no. II OZ 1120/12)
[the nature of a complaint against a final ruling as non-compliant with the law; issues related to the consumption of the right to an aid awarded to a party] | p. 142

Paweł Szczęśniak, MA (assistant, Maria Curie-Skłodowska University in Lublin)
Gloss to the judgment of the Supreme Administrative Court of 5 February 2015 (files no. II FSK 146/13)
[the ineffectiveness of a contract for the division of property on the basis of quoad usum pursuant to the Inheritance and Donations Act] | p. 147

Karolina Mendecka, MA (PhD student, University of Łódź)
Gloss to the judgment of the Supreme Administrative Court of 4 December 2014 (files no. II GSK 2704/12)
[the failure to recognize the payment of damages as tax deductible costs] | p. 155

CHRONICLE

Schedule of events in the administrative jurisdiction (September-October 2015)
(prepared by Przemysław Florjanowicz-Błachut) | p. 163

BIBLIOGRAPHY

Publications in the area of administrative and court-administrative proceedings
(September-October 2015) (prepared by Marta Jaszczukowa) | p. 183

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Antoni Hanusz
Official interpretations of tax law in Poland and their administrativecourt verification
General interpretations of tax law do not refer to rights and duties of an individual or specific facts or a future event. Their purpose is to ensure the uniform application of the tax law. Such interpretations are not binding on a petitioner and an authority making an interpretation in specific cases. The content of general interpretations is not subject to verification by any instance or administrative court. However, the terms and mode of the proceedings regarding the issue of general interpretations are subject to such verification. General interpretations refer to tax regulations to which laws of the European Union and laws of countries other than the EU members are not directly included.
Individual interpretations, however, refer to specific facts which have occurred or to future events. Individual interpretations, similarly to general interpretations, cover tax law. Nevertheless, upon their development other areas of law, including the EU law, should be analyzed if the qualification of tax consequences of given facts or a future event depend on the determination and explanation of their meaning. Just like general interpretations, individual interpretations are not subject to instance supervision in interpretative proceedings.
The compliance with an individual interpretation by an entity concerned ensures its legal protection. It cannot be detrimental to the petitioner, in the same way as in the case of failure to account for it in a tax case resolution. Also the petitioner's discharge from fiscal penal liability is a legal consequence of the compliance with an individual interpretation.
A complaint against a written interpretation of tax law provisions issued in individual cases has broader bases than in the case of a general interpretation. Administrative courts examine their legality in formal terms and the correctness of the content of the interpretation. However, the interpretations' ancillary function (as regards both general and individual interpretations) vis-a-vis tax proceedings requires a stronger relation between those two types of proceedings. In such case court-administrative supervision would ensure more comprehensive verification.

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Marek Mrówczyński
The right to lodge a complaint in administrative court proceedings under specific acts
Pursuant to art. 50 § 2 of the Law on Proceedings before Administrative Courts dated 30 August 2002, acts may confer rights to lodge a complaint upon entities other than those prescribed in § 1 of the said article, that is, other than those having a legal interest in judicial proceedings related to lodging the complaint (as well as other than a public prosecutor, the Ombudsman, the Ombudsman for Children and a social organization). However, the provision in question does not determine conditions of such cases or whether a specific act will prescribe special preconditions of the right to lodge the complaint or not. Certainly, pursuant to the applicable law, it should be assumed that not all parties involved in administrative and court proceedings, including administrative court proceedings, act to protect their own legal interest. The author enquires about the reasons why the legislator is not satisfied with a general regulation of that right prescribed in art. 50 § 1 of the Law on Proceedings before Administrative Courts but introduces numerous specific provisions in that regard, and then whether and how the criteria of that right differ from a general condition "of a legal interest that underlies the complaint lodged". The paper attempts to review and analyse the applicable provisions, assuming that the formulation of specific rules will allow to draw relevant conclusions. Firstly, the paper accounts for cases in regard of which the provisions refer to "legal interest", however, in a context different than that provided for in the abovementioned art. 50 § 1, secondly, it discusses cases in regard of which the provisions confer the right to lodge the complaint upon the "party concerned", "the party", the entity described specifically or generically, and, finally, the cases of specific formulation of the right in the civil law legislation (substantive and procedural laws). Conclusions were drawn based on the above. These conclusions, however, show that certain problems referring to the issue in question are insurmountable as the legislator was not consistent in regard of the manner of regulating the right to lodge a complaint in specific provisions.

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Adam Drozdek
Limitation of the right to notify the debtor about customs duties resulting from an act that gives rise to fiscal penal proceedings
The paper mostly focuses on the analysis of the right to notify the debtor about customs duties resulting from an act that gives rise to fiscal penal proceedings as well as on the specification of the authority competent to legally classify such act. When applying the customs law, customs authorities quite frequently do not bother to check the grounds in the form of initiating fiscal penal proceedings or even automatically apply the same to suspend the time limit for the limitation. As a matter of fact, in consequence the customs debtor is deprived of the limitation after the lapse of three years.

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Ireneusz Nowak, Rafał Bucholski
Access of doctors of juridical science to legal professions - selected problems
The paper discusses the inclusion of a doctor of juridical science in the list of attorneys/legal counsellors pursuant to art. 66.1.5(b) of the Bar Act dated 26 May 1982 (BA) and art. 25.1.5(b) of the Legal Counsellors Act dated 6 July 1982 (LCA), respectively, that is,without the required completion of the related professional training and taking a corporate examination. It was also pointed out in the publication that pursuant to art. 66.1.5(b) of the BA and art. 25.1.5(b) of the LCA, respectively, there are two forms of employing doctors of juridical sciences: as an employee or and as a non-employee. The first form of the employment pursuant to art. 2 of the Labour Code Act dated 26 June 1974 refers to one form of employing an employee such as an employment contract, whereas the other is classifi ed as the civil law employment.
Pursuant to art. 66.1.5(b) of the BA and art. 25.1.5( b) of the LCA, respectively, the requirement of undergoing judicial training (as an attorney or legal counsellor) and the related examination is not applicable to persons who have a degree of doctor of juridical science and who, within 5 years prior to applying for the inclusion in the list of attorneys/legal counsellors, have been performing activities requiring juridical expertise for at least 3 years which were directly related to the provision of legal assistance by an attorney at law or legal counsellor pursuant to a civil law agreement in a law firm, in a partnership, a general partnership, a professional partnership, a limited partnership or a limited joint-stock partnership referred to in art. 4a(1) of the BA or in a legal counsellor's firm, partnership, professional partnership, limited partnership or a limited joint-stock partnership referred to in art. 8.1 of the LCA.

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