Directions of development of administrative courts’ jurisprudence in real property cases in 2020: Selected Aspects (Part I)

2021 ◽  
Vol I (I) ◽  
pp. 109-133
Author(s):  
Anna Dalkowska ◽  
Karol Rzęsiewicz
Keyword(s):  
Public Administration ◽  
Judicial Review ◽  
Capital City ◽  
Official Journal ◽  
Real Property ◽  
Judicial Decisions ◽  
The Status ◽  
The Subject ◽  
Administrative Courts ◽  
Administrative Proceedings

Jurisprudence of administrative courts on various aspects of real property law is extensive and multi- faceted. The main bulk of cases concerns real properties which are subject to the reprivatisation process that, in the absence of final solutions to re-privatisation predicaments and the multi-faceted effects of the Decree of 26 October 1945 on the Ownership and Use of Land Within the Boundaries of the Capital City of Warszawa, hereinafter referred to as the “Warsaw Decree” (promulgated in the official journal “Dziennik Ustaw” of 21 November 1945, No 50, item 279), which remains in force for over seventy years, are often the subject of judicial review of administrative decisions. Administrative court rulings play a significant role in real property cases and set the directions for future decisions by public administration bodies. The analysis of judicial rulings in real property cases will be limited to selected problems, which, given differing interpretations, are the cause of discrepancies in judicial decisions in administrative courts. This paper, which is the first part of the study, covers jurisprudence on the premise of death of a party during administrative proceedings, which has an impact on the potential invalidity of a decision and its ex tunc effects as well as the status of a party in real property proceedings.

Administrative Procedure and Judicial Review in Lithuania

2021 ◽  
pp. 69-71
Author(s):  
Agnė Andrijauskaitė
Keyword(s):  
European Union ◽  
Public Administration ◽  
Judicial Review ◽  
General Rule ◽  
The European Union ◽  
The Public ◽  
Administrative Procedure ◽  
The Law ◽  
Administrative Courts ◽  
Administrative Proceedings

This chapter reviews administrative procedure and judicial review in Lithuania. The introduction of administrative justice into the Lithuanian legal system happened against the backdrop of Lithuania's 'unflinching' desire to join the European Union and was meant to strengthen the protection of individual rights and administrative accountability. Two cornerstone acts in this regard, the Law on Public Administration and the Law on Administrative Proceedings (APA), were adopted in 1999. Administrative courts were also established in the same year. Article 3 (1) APA spells out the general rule that administrative courts settle disputes arising in the domain of the public administration. All the acts and measures excluded from the competence of administrative courts are listed in Article 18 APA, which establishes the so-called negative competence of administrative courts. Meanwhile, Article 91 (1) (3) APA provides that the impugned administrative decision may be quashed if 'essential procedural rules intended to ensure objective and reasonable adoption of an administrative decision were breached'.

scholarly journals Legal Status of a Non-Profit Organization and Its Impact on the Mode of Initiating Proceedings under Art. 7 (3) of the Polish Animal Protection Act

2020 ◽  
Vol 2 ◽  
pp. 69-80
Author(s):  
Emilia Kudasik-Gil
Keyword(s):  
Legal Status ◽  
Fundamental Importance ◽  
Non Profit ◽  
Animal Protection ◽  
The Status ◽  
The Subject ◽  
Administrative Courts ◽  
Administrative Proceedings ◽  
Executive Body

The article focuses on the issue of the legal status of a non-profit organization, whose statutory purpose is to protect animals in the administrative proceedings under Art. 7 (3) of the Polish Animal Protection Act, which is the subject of discrepancy of interpretations in the jurisprudence of administrative courts. The institution of temporary collection of an animal regulated in Art. 7 (3) of the Polish Animal Protection Act is of fundamental importance for humanitarian protection of animals in Poland. In theory it consists of taking away the mistreated animal from its owner and subsequent confirmation of that fact through the administrative decision issued by the executive body of the municipality. The study deals with the problem of its legal interest in the proceedings and, as a consequence, it analyses its position as a party or entity as a party in the proceedings. Determining the status of a non-profit organization in proceedings is crucial for resolving another problem raised in the article, namely the mode in which proceeding under Art. 7 (3) of the Polish Animal Protection Act is being initiated.

scholarly journals Obudowa górnicza jako odrębny od wyrobiska obiekt – konstrukcja oporowa, podlega opodatkowaniu podatkiem od nieruchomości. Glosa aprobująca do wyroku Naczelnego Sądu Administracyjnego z dnia 10 stycznia 2020 r. (II FSK 532/18, LEX nr 2777589)

2021 ◽  
Vol 30 (1) ◽  
pp. 429
Author(s):  
Marzena Świstak
Keyword(s):  
Property Tax ◽  
Negative Consequences ◽  
Crucial Importance ◽  
Retaining Structure ◽  
Judicial Decisions ◽  
Legal Situation ◽  
Constitutional Tribunal ◽  
The Subject ◽  
Administrative Courts

<p>The author agrees with the Supreme Administrative Court’s judgement that has been glossed. The mining support may be classified as a separate to post-mining pit retaining structure and is subjected to the property tax. In 2011, the Constitutional Tribunal issued an interpretative judgement which is of crucial importance for the practice of the taxation of post-mining pits. First and foremost, it resolved the fundamental dilemma concerning the post-mining pit, deciding that as such a post-mining pit does not constitute the subject of taxation. The situation is different in the case of infrastructure located in underground post-mining pits, e.g. mining support. The analysis of the most recent judicial decisions shows that the issue mentioned still provokes numerous difficulties. The gloss thoroughly analyses the latest judicial decisions of administrative courts through the prism of the negative consequences for the legal situation of taxpayers. Undoubtedly the necessity to carry out a proper amendment seems justified. Such an amendment would in a clear, unambiguous manner determine the legislator’s will in the area of the taxation of post-mining pits.</p>

Ustalenie właściwości organu administracji publicznej w zakresie prowadzenia egzekucji obowiązkowych szczepień ochronnych i występowania z wnioskiem o ukaranie za uchylanie się od tego obowiązku

2021 ◽  
Vol 2 (70) ◽  
pp. 33-49
Author(s):  
Sebastian Czechowicz
Keyword(s):  
Supreme Court ◽  
Public Administration ◽  
The State ◽  
The Public ◽  
Judicial Decisions ◽  
The Supreme Court ◽  
Preventive Vaccination ◽  
Administrative Courts ◽  
Legislative Changes

The article is devoted to determine the authority competent to carry out the execution of the obligation to vaccinate, as well as the authority competent to apply for punishment of those who persistently evade preventive vaccinations on the basis of the Code of Misdemeanours in Poland. After analysing the competencies of the public administration bodies and comparing them with the judicial decisions of the administrative courts and the Supreme Court issued in cases involving mandatory preventive vaccination, which present an inconsistent line of jurisprudence, the author concludes that the enforcement body is the province governor. However, it is necessary to postulate legislative changes, primarily in the area of the possible transfer of competencies from the province governor to the State Sanitary Inspection.

“Autonomic judicial review”: powers in search of identity and assertion

1999 ◽  
Vol 43 (1) ◽  
pp. 99-111
Author(s):  
Bu-Buakei Jabbi
Keyword(s):  
Judicial Review ◽  
Public Law ◽  
Special Method ◽  
High Court ◽  
Judicial Decisions ◽  
The Subject ◽  
English Law ◽  
As If

In English law, since 1977 at least, the term “application for judicial review” has come to refer to the special method of applying for public law remedies in the supervisory jurisdiction of the High Court over inferior courts and administrative bodies or authorities. Moreover, die fine expositions flowing from that jurisdiction—comprising judicial decisions, dicta and learned writings alike—have tended to sound at points as if “judicial review” might be more or less coterminous with “supervisory review”. A useful introduction to the subject, ostensibly setting out “to examine the various different review jurisdictions vested in die English courts”, however, ends up acknowledging and treating only the appellate and supervisory jurisdictions.

scholarly journals Postępowanie administracyjne w sprawie czasowego odebrania zwierzęcia

2019 ◽  
pp. 253-263
Author(s):  
Agnieszka Rotkiewicz-Szarnowska
Keyword(s):  
Competent Authority ◽  
Criminal Court ◽  
Criminal Proceedings ◽  
Effective Protection ◽  
Judicial Decisions ◽  
Administrative Body ◽  
Administrative Courts ◽  
Administrative Proceedings

The main purpose of the article is to present the administrative proceedings concerning the temporary taking the animal from the owner or the keeper of the animal. The author notices that the institution of the temporary taking an animal raised great interest in literature and judicial decisions of the administrative courts. The legislator decided that the competent authority may take an animal from the owner or the keeper of an animal because of the inhumane treatment of this animal. Such decision is provisional because in the long term, the criminal court should take the fnal decision in the criminal proceedings. The author shares the opinion that this institution aims to ensure the effective protection from the inhumane treatment of animals, taking account of their specifc needs. The considerations concerning the temporary taking an animal lead to the conclusion that the administrative body should obey the principles on the effective investigation and documentation of cruel and inhumane treatment of animals.

scholarly journals Judicial Interpretation of the Tax Law Provisions and Protection of the Subjective Rights of Taxpayers – In the Light of Art. 153 of the Act on Proceedings Before Administrative Courts in Poland

2013 ◽  
Vol 33 (1) ◽  
pp. 77-99
Author(s):  
Anna Dumas ◽  
Piotr Pietrasz
Keyword(s):  
Crucial Role ◽  
Tax Law ◽  
Judicial Interpretation ◽  
Administrative Authority ◽  
Legal Assessment ◽  
The Subject ◽  
Administrative Courts ◽  
Administrative Proceedings ◽  
Subjective Rights

Abstract This article refers to the issues associated with the crucial significance of the interpretation of tax law provisions made by administrative courts in the course of the judicial inspection of tax decisions, within the context of protecting the subjective rights of taxpayers. The analysis in that regard has been prepared based on the provisions of art. 153 of the Act of 25 July 2002 on Proceedings before Administrative Courts, which expresses the important rule of binding the court and the administrative authority, whose act was the subject of an appeal, with a legal assessment and instructions regarding the further proceedings described in the decision of the administrative court. As a result of this rule, a decision of an administrative court exerts the results exceeding the scope of judicial administrative proceedings, while its effect also covers the future tax proceedings. If the legal assessment made by the court refers to the regulations that affect the subjective rights of a taxpayer, it means that the administrative court imposes the effects of “its” interpretation of those provisions on a tax authority. In turn, the tax authority is obliged to respect those rights in accordance with the opinions of the court, which usually affects the final resolution of a tax case. It should be borne in mind that a taxpayer, by submitting an appeal against a tax decision to an administrative court, demands not only an inspection of the acts of tax administration, but also - which should be emphasized - demands the execution of its rights, including its subjective rights. Therefore, we should not forget the crucial role of the administrative courts in the protection of the substantive rights of taxpayers. The instrument that allows the administrative courts to guard the subjective rights of taxpayers, consists in the procedural regulations included in the provisions on proceedings before administrative courts, and in particular art. 153 of the Act on Proceedings before Administrative Courts in Poland.

scholarly journals Problemy związane z definicją lasu w polskim systemie prawnym

2019 ◽  
pp. 71-91
Author(s):  
Jędrzej Bujny ◽  
Tymoteusz Mądry
Keyword(s):  
Supreme Court ◽  
Administrative Law ◽  
Vast Number ◽  
Judicial Decisions ◽  
Data Binding ◽  
The Supreme Court ◽  
Administrative Courts ◽  
Administrative Proceedings ◽  
Normative Value ◽  
Potential Use

The article touches upon the controversies around the defi nition of a forest contained in the provision of Article 3 of the Act of 28 September 1991 on forests, present in the doctrine as well as in judicial decisions in administrative law. The interpretation of the above provision is analysed and the views presented in the doctrine and the judicial rulings, which sometimes include contradicting arguments, are examined. In the fi rst part of the article individual elements of the defi nition of a forest have been identifi ed and the diffi culties with their interpretation that have led to the emergence of a vast number of judicial decisions and rulings delivered by administrative courts as well as the Supreme Court have been presented. The second part contains deliberations on the importance of the data included in the land and buildings register and their potential use for the classifi cation of land as a forest on the grounds of concrete administrative proceedings, including these on tax matters. In this context the normative value of the provisions of the Act of 17 May 1989: Geodetic and Cartographic Law and individual tax laws making these data binding and applicable has been examined as well. Also this latter issue generates frequently diverging opinions expressed by administrative courts. The last part of the paper contains de lege lata and de lege ferenda postulates intended to reconcile the presented controversies connected with the classifi cation of individual land as forest. The authors hope that implementation of these postulates will contribute to the unifi cation of the judiciary opinions regarding the concept of a forest and consequently will help to eliminate the existing doubts.

scholarly journals FEATURES OF ADMINISTRATIVE AND LEGAL STATUS OF ADMINISTRATIVE COURTS AS SUBJECTS OF INTERACTION WITH PUBLIC ADMINISTRATION AUTHORITIES

2021 ◽  
Vol 1 (10) ◽  
pp. 70-74
Author(s):  
O. Gresko ◽  
Keyword(s):  
Public Administration ◽  
Legal Status ◽  
Public Law ◽  
Public Authorities ◽  
Territorial Jurisdiction ◽  
The Subject ◽  
Administrative Courts ◽  
Administrative Jurisdiction ◽  
Determining Factor ◽  
Court Process

The article is devoted to the analysis of general theoretical aspects of determining the administrative and legal status of administrative courts as subjects of interaction with public administration bodies. The basis of the study were modern scientific developments on the subject, as well as current national legislation. The article reveals the category of "status". The essence of the legal status as one of the varieties of the general status of the subject (person, authority, etc.) is analyzed. Scientific approaches to the administrative and legal status are analyzed. The current administrative and legal status of administrative courts in Ukraine is determined. It is concluded that the administrative and legal status of administrative courts is the legal status of administrative courts determined by the norms of administrative law, which consists of a set of elements, the determining factor among which is instance and territorial jurisdiction for public law disputes, one of the parties of which is a public authorities. It was found that among the features of the administrative and legal status of administrative courts as subjects of interaction with public administration authorities should be noted: 1) does not contain the traditional division of elements into rights, freedoms, responsibilities, and is answered only by the competence in the relevant jurisdiction; 2) administrative jurisdiction, according to current legislation, is differentiated into institutional and territorial; 3) is regulated not only by substantive but also by procedural rules of law; 4) consider cases of administrative jurisdiction, in which public administration authorities may act as one of the parties, and administrative courts may interact with these bodies outside the court process.

scholarly journals Sądowa kontrola decyzji organów podatkowych w sprawach ulg w spłacie zobowiązań podatkowych opartych na uznaniu administracyjnym

2021 ◽  
Vol 30 (4) ◽  
pp. 441
Author(s):  
Andrzej Niezgoda
Keyword(s):  
Public Administration ◽  
Judicial Review ◽  
Case Law ◽  
Point Of View ◽  
Administrative Discretion ◽  
The Public ◽  
Procedural Law ◽  
Tax Relief ◽  
The Law ◽  
Administrative Courts

<p>The article is of a scientific-research nature. The author discusses the problem of limits of judicial review of discretionary decisions made by taxation authorities, which aim at applying relief in payments of tax liabilities under Polish regulations and case-law of administrative courts. It may be noted that despite the issue of administrative discretion being discussed in the academic literature, the question of limits of judicial review in the practice of administrative courts still raises doubts. It is therefore reasonable to undertake the analysis of the main views formulated in the literature and the case-law of administrative courts addressing this problem, from the point of view of the limits of judicial review of discretionary decisions. The thesis of the article is that the nature of discretionary decisions on relief in payment of tax liabilities, determined by the function of administrative discretion, and, at the same time, the criteria set out in the law for judicial review of public administration, limit the role of the administrative court in examining the compliance with procedural law of the tax proceedings preceding the issuance of such a decision and the respecting by tax authorities of the fundamental values of the system of law expressed in the Polish Constitution. This is because they define the limits of administrative discretion, within which the choice of one of the possible solutions remains beyond the judicial review of the public administration. For the law, as it stands (<em>de lege lata</em>) there are no grounds for administrative courts, provided that the tax authorities respect the basic values of the legal system expressed in the Polish Constitution, to formulate assessments as to the circumstances and reasons justifying the granting or refusal to grant a tax relief, or its scope. The concept of internal and external limits of administrative discretion may therefore be useful for administrative court rulings.</p>

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