Opieka naprzemienna nad dzieckiem – glosa aprobująca do wyroku Wojewódzkiego Sądu Administracyjnego we Wrocławiu z 7 listopada 2017 r. (IV SA/Wr 224/17)
Paweł Daniel
Alternating care for a child – approving commentary on the ruling of the Voivodship Administrative Court in Wrocław of 7 November 2017 (IV SA/Wr 224/17)
The commentary refers to one of the key issues arising from the award of childcare benefit which is a question of alternating care. The considerations of the Voivodship Administrative Court in Wrocław lead to the correct conclusion that the criterion allowing for the identification of the alternating care referred to in Article 2, item 16 of the Act on state aid in raising children, is the fact that the child actually lives with each of the parents during the specified period, when it remains in that parent’s custody and each of the parents is equally able to participate in the everyday life of the child.
Bogumił Pahl
Opodatkowanie stacji elektroenergetycznej – glosa krytyczna do wyroku Wojewódzkiego Sądu Administracyjnego w Olsztynie z 7 lutego 2018 r. (I SA/Ol 935/17)
Bogumil Pahl
Taxation of a power station – critical commentary on the ruling of the Voivodship Administrative Court in Olsztyn of 7 February 2018 (I SA/Ol 935/17)
The problem of taxing structures related to doing business at the stage of applying property tax has existed for many years. In particular, it boils down to whether the structure should be considered as the parts of the building that have been built or whether it should be the whole of the facility. In this judgement, the adjudicating panel of the Voivodship Administrative Court in Olsztyn accepted that, in the case of a power station, only the part of a structure that is built is taxable and therefore transformers and switching stations are not taxable. It is difficult to agree with this view.
Marcin Rulka
Procedura konsultacji społecznych w sprawie budżetu obywatelskiego – glosa aprobująca do wyroku Wojewódzkiego Sądu Administracyjnego we Wrocławiu z 30 sierpnia 2016 r. (III SA/Wr 777/16)
Marcin Rulka
Procedure of public consultations on the civic society budget – approving commentary on the ruling of the Voivodship Administrative Court in Wrocław of 30 August 2016 (III SA/Wr 777/16)
The commentary applies to a judgement regarding four civic budget solutions of a Polish city, namely: 1) the establishment of the binding nature of the consultations on the civic society budget; 2) the establishment of the requirement of being an adult in order to have the right to vote in these consultations; 3) the requirement of the voter to provide his PESEL number; 4) the establishment of the civic budget team. The author essentially approves the judgement, only contesting the argument about the need to admit all residents to take part in the consultations – even regardless of age. He also presents the statutory regulation on the civic budget with regard to the judgement in question, which is applicable from the new term of office of the self-government authorities (2018–2022).
Tomasz Wołowiec
Zaliczenia nadpłaty powstałej w podatku od nieruchomości na poczet zobowiązań podatkowych dla których właściwy jest inny organ podatkowy – glosa aprobująca do wyroku Naczelnego Sądu Administracyjnego z 8 kwietnia 2016 r. (II FSK 79/16)
Tomasz Wołowiec
Crediting an overpayment arising from property tax to tax liabilities for which another tax authority is appropriate – approving commentary on the ruling of the Supreme Administrative Court of 8 April 2016 (II FSK 79/16)
According to Article 76 § 1 of the Tax Code, a property tax overpayment may be credited to future tax liabilities for which another tax authority is appropriate, rather than the authority which is responsible for property tax settlements. An overpayment in property tax may be credited within the same tax authority which has jurisdiction for the property and locally for the taxpayer of this tax. According to the court, Article 76 § 1 of the Tax Code specifies the responsibilities of the body of state administration and the taxpayer’s right to an indirect refund clearly and categorically. In such a situation, there is no need to refer to other types of interpretation, especially to specific legislation, by adding further premises related to the jurisdiction of the tax authority to the statutory premises, or – as in the case under review – related to the establishment of the beneficiary to which the tax payment is made.
The identity of the beneficiary of the funds is generally required in order to successfully credit the overpayment.
Admitting the crediting of overpayments in the absence of such an identity would require mutual settlements between tax offices and territorial self-government units, for which a legal basis would be required. The lack of provisions constituting the basis for such settlements testifies to the inadmissibility of crediting overpayments from the tax constituting the income of a territorial self-government unit (e.g. property tax) credited to tax arrears constituting State Treasury income. This limitation in the recognition of overpayments does not apply to taxes constituting revenues of municipal budgets and revenues of the tax office (for example, transfer tax). With regard to this tax – even though it is collected by tax authorities that are not directly the head of the given territorial self-government unit – the municipality is still the beneficiary of these revenues. In the case of this tax, the existence of the obligation to credit overpayments is specified in Article 11, para. 4 of the Act on revenues of territorial self-government units, while the dates and methods of making tax settlements constituting revenues of self-government unit budgets and collected by tax offices are regulated by the act on revenues of territorial self-government units (Articles 11–13 and 15–17 of this Act). Therefore, overpayments in property tax may be credited to tax liabilities arising from transfer tax and receivables from an utility charge.
Mirosław Stec
Zasady ustalania podatku od nieruchomości – wyrok Trybunału Konstytucyjnego z 13 grudnia 2017 r. (SK 48/15)
Mirosław Stec
Principles of determining property tax – ruling of the Constitutional Tribunal of 13 December 2017 (SK 48/15)
Magdalena Raguszewska
Brak uzasadnienia dla odmowy umorzenia niepodatkowych należności budżetowych dyktowanej wyłącznie realizacją interesu fiskalnego gminy (kara za zajęcie pasa drogowego) – decyzja Samorządowego Kolegium Odwoławczego we Wrocławiu z 20 listopada 2017 r. (SKO 4031/29/17)
Przesłanki wydania decyzji w sprawie rekultywacji i zagospodarowania a wypełnienie wyrobiska pokopalnianego z wykorzystaniem odpadów przez osobę, która nabyła grunty zdegradowane – decyzja Samorządowego Kolegium Odwoławczego we Wrocławiu z 16 stycznia 2018 r. (SKO 4201/33/17)
Kara za zajęcie pasa drogowego bez zezwolenia zarządcy drogi – relacja inwestor –wykonawca, postój pojazdu na jezdni/poboczu drogi publicznej – decyzja Samorządowego Kolegium Odwoławczego we Wrocławiu z 14 lutego 2018 r. (SKO 4101/10/18)
Magdalena Raguszewska
The lack of justification for refusing to cancel non-tax budget receivables dictated exclusively by the implementation of the municipality’s fiscal interest (penalty for occupying a roadway) – decision of the Self-Government Board of Appeal in Wrocław of 20 November 2017 (SKO 4031/29/17)
Premises for issuing a decision on the reclamation, management and filling of an excavation from an unused mine with waste by a person who has acquired degraded land – decision of the Self-Government Board of Appeal in Wrocław of 16 January 2018 (SKO 4201/33/17)
The penalty for occupying a roadway without the permission of a road manager – investor – contractor relationship, parking a vehicle on a public road/roadside – decision of the Self-Government Board of Appeal in Wrocław of 14 February 2018 (SKO 4101/10/18)
Dariusz Kozłowski
Zatrzymanie prawa jazdy za przekroczenie dopuszczalnej prędkości na obszarze zabudowanym o więcej niż 50 km/h przez osobę nieposiadającą miejsca zamieszkania w Polsce – decyzja Samorządowego Kolegium Odwoławczego we Wrocławiu z 7 marca 2018 r. (SKO 4142/22/18)
Dariusz Kozłowski
Retention of a driving licence for exceeding the speed limit in a built-up area by more than 50 km/h by a person not having a place of residence in Poland – decision of the Self-Government Board of Appeal in Wrocław of 7 March 2018 (SKO 4142/22/18)
Gabriel Węgrzyn
Ograniczenia radnych w wykonywaniu działalności gospodarczej – wyrok Naczelnego Sądu Administracyjnego z 8 listopada 2017 r. (II OSK 2147/17)
Norma ustrojowa jako podstawa interesu prawnego w sprawie skargi na uchwałę organu stanowiącego gminy – wyrok Naczelnego Sądu Administracyjnego z 20 października 2017 r. (I OSK 1297/17)
Zaskarżalność środka nadzorczego w postaci wstrzymania wykonania uchwały – postanowienie Naczelnego Sądu Administracyjnego z 18 października 2017 r. (II OSK 2380/17)
Gabriel Węgrzyn
The system and organization of the municipality and the powers of its bodies. Restrictions of councillors with regard to conducting business – ruling of the Supreme Administrative Court of 8 November 2017 (II OSK 2147/17)
Systemic norm as the basis of a legal interest in a case of a complaint regarding a resolution of the legislative authority of a municipality – ruling of the Supreme Administrative Court of 20 October 2017 (I OSK 1297/17)
Appealability of a supervisory measure in the form of withholding a resolution – ruling of the Supreme Administrative Court of 18 October 2017 (II OSK 2380/17)
Ryszard Paweł Krawczyk
Zakres nadzoru regionalnych izb obrachunkowych – wyrok Naczelnego Sądu Administracyjnego z 20 lutego 2018 r. (II GSK 1369/16)
Planowanie dochodów budżetu jednostek samorządu terytorialnego – uchwała nr 11/40/2018 Kolegium Regionalnej Izby Obrachunkowej w Łodzi z 21 marca 2018 r.
Zasada uprzedniości budżetu – uchwała nr 285/2017 Kolegium Regionalnej Izby Obrachunkowej w Zielonej Górze z 20 grudnia 2017 r.
Ryszard Paweł Krawczyk
The extent of supervision of regional chambers of audit – ruling of the Supreme Administrative Court of 20 February 2018 (II GSK 1369/16)
Planning budget income of territorial self-government units – resolution No. 11/40/2018 of the Board of the Regional Chamber of Audit in Łódź of 21 March 2018
Principle of budget precedence – resolution No. 285/2017 of the Board of the Regional Chamber of Audit in Zielona Góra of 20 December 2017
