Source: https://www.profinfo.pl/sklep/zeszyty-naukowe-sadownictwa-administracyjnego,7802,r,2017,nr,2.html
Timestamp: 2020-07-07 03:56:09+00:00
Document Index: 93860761

Matched Legal Cases: ['art. 1', 'SA/Łd ', 'SA/Gl ', 'SA/Wr ', 'SA/Lu ', 'SA/Gd ', 'art. 5', 'FSK ', 'SA/Łd ', 'SA/Gl ', 'SA/Wr ', 'SA/Lu ', 'SA/Gd ', 'FSK ', 'Art. 239']

Zeszyty Naukowe Sądownictwa Administracyjnego - Nr 2/2017 (71) (Druk, PDF) - Profinfo.pl
Kod towaru: NEP-0011 201702
Wyrok reformatoryjny Naczelnego Sądu Administracyjnego | str. 9
Summary | str. 19
Dr Jan Podkowik (adiunkt, Uniwersytet Jagielloński)
Charakter i skutki prawne wyroków stwierdzających niekonstytucyjność pominięcia prawodawczego | str. 20
O zbiegu (kolizji)
O zbiegu (kolizji) postępowań administracyjnych w sprawach regulowanych ustawą z dnia 19 listo pada 2009 r. o grach hazardowych | str. 43
Summary | str. 54
Mgr Aleksander Sikorski (doktorant, Uniwersytet Wrocławski)
Przymus adwokacko-radcowski w postępowaniu sądowoadministracyjnym | str. 56
Summary | str. 67
Mgr Krzysztof Riedl (doktorant, Uniwersytet Warszawski)
Znaczenie uchwał Trybunału Konstytucyjnego, ustalających powszechnie obowiązującą wykładnię ustaw, dla orzecznictwa sądów administracyjnych po 1997 r. | str. 68
Summary | str. 83
Mgr Krzysztof Zaorski (Biuro Orzecznictwa NSA)
Bronisław Hełczyński jako Pierwszy Prezes Najwyższego Trybunału Administracyjnego (1934 -1939) | str. 85
Odesłanie prejudycjalne - Opodatkowanie - Wspólny system podatku od wartości dodanej - Transakcje podlegające opodatkowaniu - Pojęcie "odpłatne świadczenie usług" - Uiszczanie opłat na rzecz organizacji zbiorowego zarządzania prawami autorskimi i prawami pokrewnymi tytułem godziwej rekompensaty - Wyłączenie
Wyrok TSUE z dnia 18 stycznia 2017 r. w sprawie C-37/16 SAWP, ECLI:EU:C:2017:22 | str. 111
Pośrednie wywłaszczenie naruszeniem art. 1 Protokołu nr 1 do Konwencji
Wyrok ETPC z dnia 9 lutego 2017 r. w sprawie Messana przeciwko Włochom (skarga nr 26128/04) | str. 117
Postanowienie TK z dnia 7 listopada 2016 r. (sygn. akt SK 3/15)
[dot. przepisów ustawy o ochronie zabytków jako procesowego gwaranta ochrony prawa włas ności i innych praw majątkowych] | str. 120
1. Wyrok SN z dnia 16 marca 2016 r. (sygn. akt IV CSK 287/15)
[dot. kryteriów ustalania lokalnego charakteru działalności gospodarczej i jej rozmiaru] | str. 124
2. Wyrok SN z dnia 28 kwietnia 2016 r. (sygn. akt V CSK 473/15)
[dot. okreś enia momentu uchwalenia miejscowego planu zagospodarowania lub jego zmiany] | str. 129
1. Uchwała składu siedmiu sędziów NSA z dnia 30 stycznia 2017 r. (sygn. akt I FPS 5/16)
[dot. wpływu rozwiązania spółki cywilnej po wniesieniu odwołania na postępowanie odwoławcze] | str. 134
2. Uchwała składu siedmiu sędziów NSA z dnia 30 stycznia 2017 r. (sygn. akt I FPS 6/16)
[dot. podmiotów biorących udział w postępowaniu w sprawie określenia wysokości zobowiązania podatkowego rozwiązanej spółki cywilnej oraz odpowiedzialności podatkowej byłych wspólników takiej spółki cywilnej] | str. 136
1. Wyrok WSA w Łodzi z dnia 21 października 2015 r. (sygn. akt I SA/Łd 366/15)
[dot. rozumienia pojęcia "interes publiczny"] | str. 139
2. Wyrok WSA w Gliwicach z dnia 18 sierpnia 2016 r. (sygn. akt I SA/Gl 553/16)
[dot. przeniesienia własności rzeczy lub praw majątkowych na rzecz Skarbu Państwa lub jednostek samorządu terytorialnego jako czynności niepowodującej powstania przychodu] | str. 142
3. Wyrok WSA we Wrocławiu z dnia 23 sierpnia 2016 r. (sygn. akt IV SA/Wr 158/16)
[dot. zbiegu uprawnień do świadczeń rodzinnych] | str. 144
4. Wyrok WSA w Lublinie z dnia 25 sierpnia 2016 r. (sygn. akt I SA/Lu 493/16)
[dot. skutków niezachowania przez sprzedawcę oleju opałowego terminu złożenia zestawienia oświadczeń paliwowych] | str. 146
Pytanie prawne Wojewódzkiego Sądu Administracyjnego w Gdańsku, postanowienie z dnia 21 grudnia 2016 r. (sygn. akt III SA/Gd 889/16)
[dot. konstytucyjności art. 5 ust. 3 (kryterium dochodowe) ustawy o pomocy państwa w wychowywaniu dzieci] | str. 148
Dr Krzysztof Sobieralski (adiunkt, Uniwersytet Wrocławski)
Glosa do wyroku Naczelnego Sądu Administracyjnego z dnia 28 czerwca 2016 r. (sygn. akt II FSK 494/14)
[dot. skutków rozpoznania skargi o wznowienie postępowania] | str. 151
Mgr Michał Górski (doktorant, Uniwersytet Jagielloński)
Glosa do wyroku Europejskiego Trybunału Praw Człowieka z dnia 5 czerwca 2015 r. w sprawie Lambert i inni przeciwko Francji (skarga nr 46043/14)
[francuskie sądownictwo administracyjne o prawie do życia] | str. 159
Kalendarium sądownictwa administracyjnego (styczeń-luty 2017 r.)
Publikacje z zakresu postępowania administracyjnego i sądowoadministracyjnego (styczeń-luty 2017 r.)
(opracowała Marta Jaszczukowa) | str. 179
Wojciech Piątek, PhD (assistant professor, Adam Mickiewicz University in Poznań)
"Reformatory" judgment of the Supreme Administrative Court | p. 9
Summary| p. 19
Jan Podkowik, PhD (assistant professor, Jagiellonian University)
Character and legal effects of judgments
Character and legal effects of judgments declaring unconstitutionality of a legislative omission | p. 20
Wojciech Kręcisz, PhD (judge of the Supreme Administrative Court, Supreme Administrative Court)
On the concurrence (conflict) of administrative proceedings in the matters regulated by the Gambling Law of 19 November 2009 | p. 43
Aleksander Sikorski, MA (PhD candidate, University of Wrocław)
Compulsory professional legal representation in administrative court proceedings | p. 56
| p. 67
Krzysztof Riedl, MA (PhD candidate, University of Warsaw)
The significance of the Constitutional Tribunal's resolutions on universally binding interpretation of acts for administrative courts' case-law after 1997 | p. 68
| p. 83
Krzysztof Zaorski, MA (The Judicial Decisions Bureau of the Supreme Administrative Court)
Bronisław Hełczyński as the First President of the Supreme Administrative Tribunal (1934-1939) | p. 85
I. Court of Justice of the European Union (selected and prepared by: Andrzej Wróbel,Piotr Wróbel)
Reference for a preliminary ruling - Taxation - Common system of value added tax - Taxable transactions - Concept of 'supply of services for consideration' - Payment of fees, in respect of fair compensation, to organisations collectively managing copyright and related rights - Not included
Judgment of the Court of Justice of the European Union of 18 January 2017 in Case C-37/16, SAWP, ECLI:EU:C:2017:22 | p. 111
Indirect expropriation as an infringement of Article 1 of Protocol No. 1 to the Convention
Judgment of the European Court of Human Rights of 9 February 2017 in Messana v. Italy (application no. 26128/04) | p. 117
Decision of the Constitutional Tribunal of 7 November 2016 (Case No. SK 3/15)
[concerning the provisions of the Act on the protection of monuments as a procedural guarantor of the ownership right and other property rights] | p. 120 IV. Supreme Court (selected and prepared by: Dawid Miąsik)
1. Judgment of the Supreme Court of 16 March 2016 (Case No. IV CSK 287/15)
[concerning the criteria for establishing the local nature of business activity and its size] | p. 124
2. Judgment of the Supreme Court of 28 April 2016 (Case No. V CSK 473/15)
[concerning determination of the moment of adopting the local spatial development plan or its modification] | p. 129
A. Case-law of the Supreme Administrative Court (selected by: Irena Chojnacka,prepared by: Marcin Wiącek)
1. Resolution of the panel of 7 judges of the Supreme Administrative Court of 30 January 2017 (Case No. I FPS 5/16)
[concerning the impact of the dissolution of the [unicorporated] partnership under civil law after filing an appeal on the appeal proceedings] | p. 134
2. Resolution of the panel of 7 judges of the Supreme Administrative Court of 30 January 2017 (Case No. I FPS 6/16)
[concerning the entities participating in proceedings to establish the amount of tax liability of the dissolved partnership under civil law and tax liability of former partners of such partnership] | p. 136
B. Case-law of voivodeship administrative courts (selected by: Andrzej Gomułowicz,prepared by: Marcin Wiącek)
1. Judgment of the Voivodeship Administrative Court in Łódź of 21 October 2015 (Case No. I SA/Łd 366/15)
[concerning the understanding of "public interest"] | p. 139
2. Judgment of the Voivodeship Administrative Court in Gliwice of 18 August 2016 (File No. I SA/Gl 553/16)
[concerning the transfer of ownership title to an object or property rights to the State Treasury or to territorial self-government units as an activity that does not give rise to revenue] | p. 142
3. Judgment of the Voivodeship Administrative Court in Wrocław of 23 August 2016 (Case No. IV SA/Wr 158/16)
[concerning the concurrence of rights to family benefits] | p. 144
4. Judgment of the Voivodeship Administrative Court in Lublin of 25 August 2016 (Case No. I SA/Lu 493/16)
[concerning the effects of failure to meet the deadline for submitting the list of fuel statements by the seller of heating oil] | p. 146
VI. Aplications of the President of the Supreme Administrative Court and legal questions of administrative courts referred to the Constitutional Tribunal (prepared by Irena Chojnacka)
Legal question of the Voivodeship Administrative Court in Gdańsk, decision of 21 December 2016 (Case No. III SA/Gd 889/16)
[concerning the constitutionality of Article 5(3) (income criterion) of the Act on the state assistance in child upbringing] | p. 148
Krzysztof Sobieralski, PhD (assistant professor, University of Wrocław)
Note to the judgment of the Supreme Administrative Court of 28 June 2016 (Case No. II FSK 494/14)
[concerning the effects of considering the petition for resumption of proceedings] | p. 151
Michał Górski, MA (PhD candidate, Jagiellonian University)
Note to the judgment of the European Court of Human Rights of 5 June 2015 in Lambert and Others v. France Application No. 46043/14
[French administrative judiciary on the right to life] | p. 159
Calendar of administrative judiciary (January to February 2017)
Publications on administrative procedures and administrative court proceedings (January to February 2017)
(prepared by Marta Jaszczukowa) | p. 179
"Reformatory" judgment of the Supreme Administrative Court
The aim of the study is to analyze the competence of the Supreme Administrative Court to give a "reformatory" judgment. These powers have been extended by amendment to the Law on Proceedings before Administrative Court of 9th April 2015. The analyze confirms the importance which the Article 188 of the Law on Proceedings before Administrative Courts plays in the system of judgments given in cassation proceedings. For reasons of promptness and considerations of procedural economy the Supreme Administrative Court should apply the provision of above mentioned Article 188 as often as possible when the merits of a court administrative case is sufficiently clasified.
Character and legal effects of judgments declaring unconstitutionality of a legislative omission
The aim of this paper is to discuss the core topics related to the legal nature and effects of the Constitutional Tribunal's judgments declaring unconstitutionality of a legislative omission. Firstly, it is explained what a legislative omission is and what are the constitutional grounds for the Tribunal's jurisdiction in the cases where this type of claim has been formulated. In this context, the most common cases of legislative omissions that were examined by the Tribunal in its existing case-law are classified. Secondly, the methodology of adjudicating on legislative omissions is discussed. Thirdly, it is explained what legal effects are produced by declaring unconstitutionality of a legislative omission. A thesis prevailing in the judicial decisions to the effect that the unconstitutional norm does not lose its binding force and causing exclusively binding effect is challenged. Fourthly, the admissibility of the reopening of proceedings pursuant to Article 190(4) of the Constitution, after judycment declaring unconstitutionality of a legislative omission, is also considered.
On the concurrence (conflict) of administrative proceding in the matters regulated by the Gambling Law of 19 November 2009
The relation between the procedings concerning withdrawal of the authorisation for offering low-prize slot machine games (offering slot machine games in gaming arcades) and the procedings concerning modification of such authorisation, in a situation when after the authorisation is withdrawn by a still non-binding administrative decision, the addressee initiates the procedings to modify the authorisation, cannot be assessed without taking into account the subject matter of such procedings.
In light of specific provisions of the Act on Games and Mutual Wagering, the Gambling Law and implementing acts thereto, it should be assumed that decisions taken in the said procedings refer to the same rights and obligations, namely the rights and obligations shaped by the same authorisation which is the subject matter of the procedings concerning its withdrawal or modification. The scope of procedures and the scope of decisions made as part of such procedings cover terms and conditions which, as a rule, constitute positive premises for awarding the authorisation. Compliance with such terms and conditions is assessed in the procedings concerning withdrawal of the authorisation, while in the procedings concerning modifi cation of the authorisation, the terms and conditions are updated, if this is required by applicable regulations.
Due to the identity of matters considered within the two administrative proceding, the conflict of such procedings, in view of the reference to the proper use of the Act of 29 August 1997 - Tax Ordinance - included in Article 8 of the Gambling Law - is to be settled on the basis of Article 165a(1) and Article 208(1) of that proceural act.
Compulsory professional legal representation in administrative court proceedings
The aim of the article is to present the institution of compulsory professional legal representation in administrative court proceedings before the Supreme Administrative Court. The article describes provisions regarding administrative court proceedings, which provided for mandatory representation of the participant in the proceedings by proxy. It should be noted that compulsory professional legal representation by advocates and legal advisers applies to: cassation appeal, application for revision, as well as a complaint against the order to reject the cassation complaint issued by the Supreme Administrative Court. The main reason to discuss the institution of compulsory professional legal representation in administrative court proceedings before the Supreme Administrative Court are differences of this system compared to the civil procedure, in particular as regards the stage of the proceedings as well as actions that must perform proxy referred to in Article 175 p.p.s.a. It should be emphasized that in the present proceedings compulsory professional legal representation applies to the preparation of a cassation appeal by the person referred to in Article 175 p.p.s.a. In contrast to the civil procedure, the person referred to in Article 175 p.p.s.a. does not have to represent a participant in legal proceedings at the hearing before the Supreme Administrative Court, or at taking procedural steps before the Supreme Administrative Court. In the present proceedings before administrative courts institution of compulsory professional legal representation comes, therefore, only to draw up and to sign a cassation appeal, a petition for reopening of the proceedings or interlocutory against an order to reject a cassation appeal issued by the administrative court. The institution of compulsory professional legal representation in administrative court proceedings is to ensure proper legal assistance to the applicant as well as due to the high degree of formalization cassation appeal is to guarantee a high level of knowledge of the content of cassation appeal, and above all to guarantee payment of cassation only on matters where there are real grounds for taking action.
The significance of the Constitutional Tribunal's resolutions on universally binding interpretation of acts for administrative courts' case-law after 1997
On the day on which the Constitution of the Republic of Poland of 2nd April 1997 came into force, the Constitutional Tribunal lost a competence to formulate a universally binding interpretation of statutes. According to Art. 239.3 of the Constitution all resolutions of the Constitutional Tribunal on such interpretation of statutes shall lose their universally binding force. However, it didn't mean their total annihilation. There are no legal impediments for courts and other bodies to continue to accept the interpretation applied by the Constitutional Tribunal in these resolutions. It is however no longer an imperative - such acceptance is at the discretion of a court or a body.
The analysis concerns jurisprudence of administrative courts, because most they often refer to these resolutions in their court decisions. The Supreme Administrative Court and other administrative courts present generally a common opinion in relation to importance of the resolutions of the Constitutional Tribunal. Despite the loss of their universally binding force, they still may be considered as a source of legal arguments, as well as statements of the legal doctrine or the arguments of comparative law. However, the importance of these resolutions seems to be greater than other sources. The reason for this might be the authority of the constitutional court, importance of the unity or consistency of case law and quality of interpretations formulated by the Constitutional Tribunal.
As a consequence, the resolutions of the Constitutional Tribunal have still a significant impact on case law, however no longer ratione imperii, but imperio rationis.