Zatwierdzanie taryf oraz zasady rozliczeń za zbiorowe zaopatrzenie w wodę i zbiorowe odprowadzanie ścieków – glosa aprobująca do wyroku Wojewódzkiego Sądu Administracyjnego w Poznaniu z 13 czerwca 2017 r. (IV SA/Po 246/17)
Paweł Daniel
Approval of the tariffs and the principles of settlement for collective water supply and collective wastewater discharge – approving commentary on the ruling of the Voivodship Administrative Court in Poznań of 13 June 2017 (IV SA/Po 246/17)
In accordance with Article 24, para. 1 of the Act on collective water supply and collective wastewater discharge, the rates for collective water supply and collective wastewater discharge are subject to approval by a resolution of the municipal council, with the exception of the amended tariffs in connection with the change in the rate of VAT. As the analysis of the ruling in question indicates, in order to effectively pass a resolution refusing to approve the tariff, the municipal council needs to cite the regulations that have been breached while preparing the tariff, which means that it is only possible to contest the tariff if it is in breach of the provisions of the law.
Artur Kokoszkiewicz
Prawidłowe opodatkowanie podatkami lokalnymi w aspekcie materialnym i procesowym podmiotu prowadzącego działalność wydobywczą – glosa częściowo krytyczna do wyroku Wojewódzkiego Sądu Administracyjnego w Krakowie z 6 lipca 2017 r. (I SA/Kr 467/17)
Artur Kokoszkiewicz
Correct taxation of an entity conducting mining operations with local taxes in substantive and procedural terms – partially critical commentary on the ruling of the Voivodship Administrative Court in Kraków of 6 July 2017 (I SA/Kr 467/17)
The commentary on the ruling of the Voivodship Administrative Court in Kraków, applies to three key issues that are both in the spheres of tax and procedural law and in the sphere of proceedings before the administrative courts, oscillating around the title issue of the correct taxation of mining operations with local taxes in substantive and procedural law terms. The taxation of items in the possession of a mining entity with local taxes has been discussed under substantive tax law, whereby the position expressed by the court with regard to the taxation of land is criticized. In the second aspect considered, the court ruled on what it considers to be the correct method of handling tax proceedings. It is impossible to agree with the part of the position that applies to the implementation of the principle expressed in Article 191 of the Tax Code, as it is a position which is in conflict with the rules on handling tax proceedings, illogical and based on an erroneous inference and consequently creates a principle, which is undesirable for the tax system, of assigning the exclusive responsibility for the pending investigation to the tax authority, even in the situation where the taxpayer deliberately obstructs it, acting with the intention of obtaining a limitation of liability, which is favourable for the taxpayer. In the third aspect, the ruling in question reveals numerous defects involving the mistaken acceptance that substantive law was breached, whereas it already arises from the justification of the ruling that the Court only contested the breach of procedural law and it was precisely such procedural breaches that constituted the core of the dispute. Consequently the justification of the ruling does not reflect the canons provided for by the said act.
Marcin Rulka
Stwierdzenie wygaśnięcia mandatu radnego z powodu niezamieszkiwania w gminie sprawowanego mandatu – glosa aprobująca do wyroku Naczelnego Sądu Administracyjnego z 4 lipca 2017 r. (II OSK 862/17)
Marcin Rulka
Finding that a councillor’s mandate has expired as a result of not living in the municipality where the mandate is exercised – approving commentary on the ruling of the Supreme Administrative Court of 4 July 2017 (II OSK 862/17)
The commentary applies to the ruling of the Supreme Administrative Court on the complaint of a councillor about finding that his mandate has expired. The author agrees with the ruling of the Supreme Administrative Court, emphasizing that a candidate’s centre of interests in life (primarily family and property) and not the domicile where he is registered as a permanent resident or the place where he is entered into the register of voters is decisive in establishing the candidate’s permanent place of residence. He also analyses several issues of a general nature regarding this issue, indicating that the court adjudicating on such matters should take into account whether finding that a mandate has expired results in depriving the councillor ex post of the right to stand for election in given elections.
Robert Suwaj
Możliwość przedłużenia terminu do usunięcia braków podania – glosa częściowo krytyczna do wyroku Wojewódzkiego Sądu Administracyjnego we Wrocławiu z 20 września 2017 r. (III SAB/Wr 6/17)
Robert Suwaj
The possibility of prolonging the deadline to remedy shortcomings in an application – partially critical commentary on the ruling of the Voivodship Administrative Court in Wrocław of 20 September 2017 (III SAB/Wr 6/17)
The commentary applies to a ruling in which the Court assessed the problem of the inaction of a body of public administration and its legal consequences. According to the Court, inaction should also refer to a condition in which the body refuses to recognize or settle the case, because it erroneously considers that circumstances have arisen that release it from the obligation to handle proceedings in a specific case and end it with an administrative decision being issued. However, the court also holds that, since the authority with competence in the case had a request from the complainant to extend the deadline for eliminating all shortcomings in the application, it should settle it even after its expiry. According to the author of the commentary, the lawmakers did not provide for such a possibility. First, in the legal situation to which the ruling applied, it was not legally possible to “extend” the deadline for remedying shortcomings in an application. Second, the passage of the 7-day deadline for remedying the shortcomings in the application resulted in the matter being left unrecognized by law. Therefore, although it is possible to agree with the assessment of the court about the late action in the case, the court’s conclusions as to how settle the case are in conflict with the applicable law.
Tomasz Szewc
Udostępnienie fonogramu sesji rady – glosa krytyczna do wyroku Naczelnego Sądu Administracyjnego z 15 czerwca 2016 r. (I OSK 3162/14)
Tomasz Szewc
Making a recording available for a council session – critical commentary on the ruling of the Supreme Administrative Court of 15 June 2016 (I OSK 3162/14)
One of the principles of self-government law is the minuting of meetings of bodies of territorial self-government units. Although this obligation is not clearly expressed in the legislation, it can be inferred from the provisions establishing the principle of transparency of action of the self-government authorities. These minutes are usually prepared in detail after the session, which is expressed in their approval during the next session of the legislative body. In order to facilitate their preparation, many of the statutes of territorial self-government units allow for the preparation of recordings from the session on the basis of which the minutes are then prepared and the recordings are destroyed after a longer or shorter period. In this situation, there is no doubt that some applicants request the provision of access to precisely these recordings as public information, almost certainly guided by fact that they better reflect the course of the session and doubtless constitute authentic and original source material. These requests do not always meet with the approval of the addressees, as a result of which they end up in court in the form of complaints about inaction in the case of providing access to public information.
In the practice of the administrative courts, the matter of considering a recording (especially an audio recording) as public information gives rise to discrepancies. On the one hand, this is considered their nature, while on the other, it is believed that these recordings are not public information (a manifestation of this position may be the commented ruling). These differences are even noticeable in the case law of this same court. It is therefore a significant problem of interpretation, which therefore requires a solution. However, the arguments lying at the foundation of the first and second lines of judgement first need to be presented.
Mirosław Stec
Zasady ustalania podatku od nieruchomości a prowadzenie działalności gospodarczej – wyrok Trybunału Konstytucyjnego z 12 grudnia 2017 r. (SK 13/15)
Mirosław Stec
Principles of setting property tax and doing business – ruling of the Constitutional Tribunal of 12 December 2017 (SK 13/15)
Barbara Michalak
Przedsiębiorca zagraniczny mający oddział w Polsce jako strona w postępowaniu administracyjnym – decyzja Samorządowego Kolegium Odwoławczego we Wrocławiu z 10 października 2017 r. (SKO 4221/79/17)
Barbara Michalak
A foreign enterprise with a branch in Poland as a party to administrative proceedings – decision of the Self-Government Board of Appeal in Wrocław of 10 October 2017 (SKO 4221/79/17)
Robert Raguszewski
Uchylenie decyzji przyznającej świadczenie wychowawcze w związku ze stosowaniem przepisów o koordynacji systemów zabezpieczenia społecznego – decyzja Samorządowego Kolegium Odwoławczego we Wrocławiu z 22 listopada 2017 r. (SKO 4318/337/17)
Świadczenie wychowawcze – brak wspólnego gospodarstwa domowego ze współmałżonkiem zobowiązanym do alimentacji dziecka – decyzja Samorządowego Kolegium Odwoławczego we Wrocławiu z 3 listopada 2017 r. (SKO 4318/341/17)
Robert Raguszewski
Repeal of a decision granting childcare benefits in connection with the application of the regulations on the coordination of social security systems – decision of the Self-Government Board of Appeal in Wrocław of 22 November 2017 (SKO 4318/337/17)
Childcare benefit – not living in a common household with a spouse who is liable for child maintenance – decision of the Self-Government Board of Appeal in Wrocław of 3 November 2017 (SKO 4318/341/17)
Magdalena Raguszewska
Wyrejestrowanie skradzionego pojazdu będącego przedmiotem współwłasności – decyzja Samorządowego Kolegium Odwoławczego we Wrocławiu z 21 września 2017 r. (SKO 4143/24/17)
Magdalena Raguszewska
Deregistration of a stolen car which is jointly owned – decision of the Self-Government Board of Appeal in Wrocław of 21 September 2017 (SKO 4143/24/17)
Tomasz Judecki
Ustalanie liczby punktów sprzedaży napojów alkoholowych dla lokalnych producentów win – rozstrzygnięcie nadzorcze Wojewody Małopolskiego z 23 listopada 2017 r. (nr WN-II.4131.1.61.2017)
Nadawanie nazw ulicom a zakaz propagowania komunizmu lub innego ustroju totalitarnego przez ich nazwy – rozstrzygnięcie nadzorcze Wojewody Zachodniopomorskiego z 12 października 2017 r. (nr P-1.4131.322.2017.AS)
Uchwalenie programu polityki zdrowotnej przewidującego leczenie niepłodności metodą zapłodnienia pozaustrojowego in vitro – wyrok Wojewódzkiego Sądu Administracyjnego w Bydgoszczy z 6 września 2017 r. (II SA/Bd 762/17)
Ustalanie stawek opłat za usunięcie pojazdu z drogi i za jego parkowanie na parkingu strzeżonym w wysokości przekraczającej koszty rynkowe – wyrok Wojewódzkiego Sądu Administracyjnego we Wrocławiu z 25 października 2017 r. (III SA/Wr 653/17)
Ustalanie stawek opłat za usunięcie pojazdu z drogi i jego parkowanie na parkingu strzeżonym – niedopuszczalność naliczania opłaty za każdą dobę rozpoczętą – rozstrzygnięcie nadzorcze Wojewody Wielkopolskiego z 15 grudnia 2017 r. (nr KN-I.4131.1.643.2017.10)
Tomasz Judecki
The system and organization of the municipality and the powers of its bodies. Establishing the number of points of sale of alcoholic beverages for local wine producers – supervisory decision of the Voivod of Małopolska of 23 November 2017 (No. WN-II.4131.1.61.2017)
Naming streets, prohibition to promote communism or another totalitarian regime through their names – supervisory decision of the Voivod of Zachodniopomorskie of 12 October 2017 (No. P-1.4131.322.2017.AS)
Adoption of a health policy program providing for the treatment of infertility using the in vitro fertilization method – ruling of the Voivodship Administrative Court in Bydgoszcz of 6 December 2009 (II SA/BD 762/17)
Setting the charges for towing a vehicle off the road and parking it in a guarded car park at an amount which is higher than market costs – ruling of the Voivodship Administrative Court in Wrocław of 25 October 2017 (III SA/Wr 653/17)
Setting the charges for towing a vehicle off the road and parking it in a guarded car park – inadmissibility of charging per commenced day – supervisory decision of the Voivod of Wielkopolska of 15 December 2017 (No. KN-I.4131.1.643.2017.10)
Ryszard Paweł Krawczyk
Pomoc finansowa dla Policji – uchwała nr 122/2017 Kolegium Regionalnej Izby Obrachunkowej w Zielonej Górze z 24 kwietnia 2017 r.
Dotacje celowe – budowa przydomowych oczyszczalni ścieków – uchwała nr KI–411/ 87 /17 Kolegium Regionalnej Izby Obrachunkowej w Krakowie (znak sprawy: KI–43–021/34/17) z 7 czerwca 2017 r.
Uchwała nr 129/2017 Kolegium Regionalnej Izby Obrachunkowej w Zielonej Górze z 24 kwietnia 2017 r.
Uchwała nr 0102-250/17 Kolegium Regionalnej Izby Obrachunkowej w Olsztynie z 7 czerwca 2017 r.
Uchwała nr 7/541/2017 Kolegium Regionalnej Izby Obrachunkowej w Poznaniu z 12 kwietnia 2017 r.
Dotacje celowe dla rodzinnych ogródków działkowych – uchwała nr 083/g315/D/17 Kolegium Regionalnej Izby Obrachunkowej w Gdańsku z 30 marca 2017 r.
Opłata targowa – wejście w życie aktu prawa miejscowego – uchwała nr 2/2017 Kolegium Regionalnej Izby Obrachunkowej w Kielcach z 4 stycznia 2017 r.
Ryszard Paweł Krawczyk
Financial aid for the Police – resolution No. 122/2017 of the Board of the Regional Chamber of Audit in Zielona Góra of 24 April 2017
Special purpose grants – construction of home wastewater treatment plants – resolution No. KI-411/87/17 of the Board of the Regional Chamber of Audit in Kraków of 7 June 2017 (case reference: KI–43–021/34/17)
Resolution No. 129/2017 of the Board of the Regional Chamber of Audit in Zielona Góra of 24 April 2017
Resolution No. 0102-250/17 of the Board of the Regional Chamber of Audit in Olsztyn of 7 June 2017
Resolution No. 7/541/2017 of the Board of the Regional Chamber of Audit in Poznań of 12 April 2017
Special purpose grants for family allotment gardens – resolution No. 083/g315/D/17 of the Board of the Regional Chamber of Audit in Gdańsk of 30 March 2017
Market fee – entry into force of an act of local law – resolution No. 2/2017 of the Board of the Regional Chamber of Audit in Kielce of 4 January 2017
