rok VIII nr 1 (40)/2012
Warszawa 2012
WYDAWCA
Naczelny SÄ…d Administracyjny
KOMITET REDAKCYJNY
Barbara Adamiak, Stefan Babiarz, Irena Chojnacka, Bogusław Gruszczyński,
Roman Hauser, Małgorzata Sawicka-Jezierczuk (sekretarz redakcji), Andrzej Skoczylas,
Janusz Trzciński (redaktor naczelny), Maria Wiśniewska, Andrzej Wróbel
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SPIS TREÅšCI
STUDIA I ARTYKUAY
Prof. dr hab. Andrzej Gomułowicz (Uniwersytet im. Adama Mickiewicza w Poznaniu)
Sędzia a poprawianie prawa zasadnicze dylematy .......................................................... 9
Summary .................................................................................................................................... 16
Sędzia Dariusz Chaciński (sędzia WSA w Warszawie)
Zakres ochrony zabytków nieruchomych na tle wybranych orzeczeń WSA
w Warszawie .......................................................................................................................... 18
Summary .................................................................................................................................... 30
Sędzia Tomasz Grossmann (sędzia WSA w Poznaniu)
Charakter prawny terminu do wniesienia sprzeciwu wobec zgłoszenia robót
budowlanych próba reinterpretacji art. 30 ust. 5 prawa budowlanego ......................... 31
Summary .................................................................................................................................... 39
Dr Agata Kosieradzka-Federczyk (Wyższa Szkoła Informatyki Stosowanej i Zarządzania
w Warszawie)
Raport o oddziaływaniu przedsięwzięcia na środowisko w orzecznictwie sądów
administracyjnych ................................................................................................................ 41
Summary .................................................................................................................................... 56
Dr Dariusz Strzelec (adiunkt, Uniwersytet Aódzki)
Stosowanie procedury podatkowej naruszenia przepisów mogące mieć wpływ
na wynik sprawy ................................................................................................................... 57
Summary .................................................................................................................................... 70
ORZECZNICTWO
I. Trybunał Sprawiedliwości Unii Europejskiej (wybór i opracowanie: Andrzej Wróbel)
1. Dyrektywa 2004/38/WE Prawo stałego pobytu Legalny pobyt Pobyt na
podstawie prawa krajowego Okresy pobytu ukończone przed przystąpieniem
do Unii Europejskiej państwa pochodzenia zainteresowanego obywatela
Wyrok TSUE z dnia 21 grudnia 2011 r. w sprawach połączonych C-424/10
i C-425/10 Tomasz Ziółkowski (C-424/10), Barbara Szeja, Maria-Magdalena Szeja,
Marlon Szeja (C-425/10) przeciwko Land Berlin, przy udziale: Vertreter des
Bundesinteresses beim Bundesverwaltungsgericht ......................................................... 71
2. Wspólny europejski system azylowy Rozporządzenie (WE) nr 343/2003 Pojęcie
kraje bezpieczne Transfer osoby ubiegającej się o azyl do właściwego
państwa członkowskiego Wzruszalne domniemanie przestrzegania praw
podstawowych przez to państwo członkowskie Protokół (nr 30) w sprawie
stosowania Karty praw podstawowych Unii Europejskiej do Rzeczypospolitej Polskiej
i Zjednoczonego Królestwa
4 Zeszyty Naukowe SÄ…downictwa Administracyjnego 1 (40)/2012
Wyrok TSUE z dnia 21 grudnia 2011 r. w sprawach połączonych C-411/10
i C-493/10 N.S. (C-411/10) przeciwko Secretary of State for the Home Department
i M.E. (C-493/10), A.S.M., M.T., K.P., E.H. przeciwko Refugee Applications Commissioner,
Minister for Justice, Equality and Law Reform, przy udziale: Amnesty International Ltd
and the AIRE Centre (Advice on Individual Rights in Europe) (UK) (C-411/10), United
Nations High Commissioner for Refugees (UNHCR) (UK) (C-411/10), Equality and
Human Rights Commission (EHRC) (C-411/10), Amnesty International Ltd and the
AIRE Centre (Advice on Individual Rights in Europe) (IRL) (C-493/10), United Nations
High Commissioner for Refugees (UNHCR) (IRL) (C-493/10) ........................................ 75
II. Europejski Trybunał Praw Człowieka (wybór i opracowanie: Agnieszka Wilk-Ilewicz)
SÄ…d ustanowiony ustawÄ…
Wyrok ETPC z dnia 25 pazdziernika 2011 r., sprawa Richert przeciwko Polsce (skarga
nr 54809/07) ................................................................................................................... 82
III. Trybunał Konstytucyjny (wybór: Irena Chojnacka, opracowanie: Mieszko Nowicki)
1. Wyrok TK z dnia 16 listopada 2011 r. sygn. akt SK 45/09 [dot. jurysdykcji, uznawania
i wykonywania orzeczeń sądowych w sprawach cywilnych i handlowych
(rozporzÄ…dzenie Rady nr 44/2001)] ............................................................................ 86
2. Wyrok TK z dnia 6 grudnia 2011 r. sygn. akt SK 3/11 [dot. udziału osoby piastującej
funkcjÄ™ monokratycznego organu centralnej administracji rzÄ…dowej
w postępowaniu z wniosku o ponowne rozpatrzenie zaskarżonej decyzji wydanej
przez tÄ™ osobÄ™] ............................................................................................................. 93
IV. Sąd Najwyższy (wybór i opracowanie: Dawid Miąsik)
Wyrok SN z dnia 6 pazdziernika 2011 r. sygn. akt III SK 18/11 [dot. obowiÄ…zku
zawartego w decyzji o udzieleniu koncesji na dystrybucjÄ™ energii elektrycznej] ............. 100
V. Naczelny Sąd Administracyjny i wojewódzkie sądy administracyjne
A. Orzecznictwo Naczelnego Sądu Administracyjnego (wybór: Stefan Babiarz,
opracowanie: Marcin WiÄ…cek)
1. Uchwała składu siedmiu sędziów NSA z dnia 5 grudnia 2011 r. sygn. akt II OPS 1/11
[dot. stron postępowania w sprawie wykonania obowiązku meldunkowego] ............ 103
2. Uchwała składu siedmiu sędziów NSA z dnia 12 grudnia 2011 r. sygn. akt II OPS 2/11
[dot. wymierzania opłaty podwyższonej za korzystanie ze środowiska] .................... 109
B. Orzecznictwo wojewódzkich sądów administracyjnych (wybór: Bogusław
Gruszczyński, opracowanie: Marcin Wiącek)
1. Wyrok WSA w Gdańsku z dnia 10 grudnia 2009 r. sygn. akt I SA/Gd 636/09
[dot. oprocentowania nadpłaty podatkowej] ........................................................... 114
2. Wyrok WSA w Warszawie z dnia 29 stycznia 2010 r. sygn. akt III SA/Wa 959/09
[dot. treści interpretacji indywidualnej Ministra Finansów, zmiany interpretacji
po jej zaskarżeniu do WSA oraz zasad doręczania zmienionej interpretacji] ........... 119
3. Wyrok WSA w Szczecinie z dnia 17 lutego 2010 r. sygn. akt II SA/Sz 1180/09
[dot. możliwości zaskarżenia do sądu administracyjnego opinii zespołu
orzekającego działającego w ramach poradni psychologiczno-pedagogicznej] ....... 130
4. Wyrok WSA w Szczecinie z dnia 24 listopada 2010 r. sygn. akt II SA/Sz 440/10
[dot. ponoszenia odpłatności z masy spadkowej za świadczenie pomocy
społecznej] ............................................................................................................... 136
5. Wyrok WSA w Białymstoku z dnia 14 lipca 2011 r., sygn. akt II SA/Bk 293/11
[dot. zmiany decyzji o warunkach zabudowy na podstawie art. 155 k.p.a.] ............. 140
VI. Wnioski Prezesa NSA i pytania prawne sądów administracyjnych skierowane
do Trybunału Konstytucyjnego (opracowała Irena Chojnacka)
1. Pytania prawne sądów administracyjnych skierowane w 2011 r. do Trybunału
Konstytucyjnego .......................................................................................................... 143
2. Orzeczenia Trybunału Konstytucyjnego w 2011 r. zainicjowane pytaniami
prawnymi .................................................................................................................... 144
Spis treści 5
VII. Glosy
Sędzia Maciej Jaśniewicz (sędzia WSA w Poznaniu)
Glosa do wyroku TK z 12 kwietnia 2011 r., P 90/08 [dot. zbiegu odpowiedzialności
karnej i administracyjnej] ........................................................................................... 149
Dr Artur K. Modrzejewski (adiunkt, Uniwersytet w Białymstoku)
Glosa do wyroku WSA w Gliwicach z 25 czerwca 2009 r., II SA/Gl 113/09
[dot. umorzenia postępowania w sprawie wydania decyzji o warunkach
zabudowy] ................................................................................................................... 159
KRONIKA
Kalendarium sądownictwa administracyjnego (listopad-grudzień 2011 r.)
(opracował Przemysław Florjanowicz-Błachut) ....................................................................... 165
BIBLIOGRAFIA
Publikacje z zakresu postępowania administracyjnego i sądowoadministracyjnego
(listopad grudzień 2011 r.) (opracowała Marta Jaszczukowa) ............................................... 177
*
Lista recenzentów opracowań opublikowanych w Zeszytach Naukowych Sądownictwa
Administracyjnego w 2011 r. ................................................................................................. 183
Skorowidz Zeszytów Naukowych Sądownictwa Administracyjnego za 2011 r.
(opracował Paweł Skrzeliński) (wkładka)
TABLE OF CONTENTS
STUDIES AND ARTICLES
Professor Andrzej Gomułowicz, Ph.D. (Adam Mickiewicz University in Poznań)
A judge and correcting law the essential dilemmas ......................................................... 9
Summary .................................................................................................................................... 16
Dariusz Chaciński, M.Sc. (judge of the VAC in Warsaw)
The scope of protection of historic real property and the selected judgements of the VAC
in Warsaw .............................................................................................................................. 18
Summary .................................................................................................................................... 30
Tomasz Grossman, M.Sc. (judge of the VAC in Poznań)
The legal character of the time limit to bring an opposition against the notification of
construction works the attempt to reinterpret Art. 30.5 of the Construction Law ....... 31
Summary .................................................................................................................................... 39
Agata Kosieradzka-Federczyk, Ph.D. (Academy of Applied Information Technology and
Management in Warsaw)
The environmental impact report in the judicial decisions of the administrative courts 41
Summary .................................................................................................................................... 56
Dariusz Strzelec, Ph.D. (assistant professor at the Aódz University)
Applying the tax procedure procedural violations might affect the result of the case ..... 57
Summary .................................................................................................................................... 70
JUDICIAL DECISIONS
I. The European Court of Justice (selected and prepared by Andrzej Wróbel)
1. Directive 2004/38/EC Right of permanent residence Legal residence Residence
based on national law Period of residence completed before the accession to
the European Union of the State of origin of the citizen concerned
Judgment of the Court (Grand Chamber) of 21 December 2011 in joined cases
C-424/10 and C-425/10: Tomasz Ziolkowski (C-424/10) and Barbara Szeja and
Others (C-425/10) v Land Berlin, intervening party: Vertreter des Bundesinteresses
beim Bundesverwaltungsgericht (Federal Interests Representative at the Federal
Administrative Court) .................................................................................................. 71
2. Regulation (EC) No 343/2003 Common European Asylum System Concept
of safe countries Transfer of an asylum seeker to the Member State responsible
Rebuttable presumption of compliance, by that Member State, with fundamental
rights Protocol (No. 30) on the application of the Charter of Fundamental Rights
of the European Union to Poland and to the United Kingdom
Judgment of the Court (Grand Chamber) of 21 December 2011 in joined cases
C-411/10 and C-493/10: N. S. (C-411/10) v Secretary of State for the Home
Table of contents 7
Department and M.E. (C-493/10), A. S. M., M. T., K. P., E. H. v Refugee Applications
Commissioner, Minister for Justice, Equality and Law Reform, intervening parties:
Amnesty International Ltd and the AIRE Centre (Advice on Individual Rights in Europe)
(UK) (C-411/10), United Nations High Commissioner for Refugees (UNHCR) (UK)
(C-411/10), Equality and Human Rights Commission (EHRC) (C-411/10), Amnesty
International Ltd and the AIRE Centre (Advice on Individual Rights in Europe) (IRL)
(C-493/10), United Nations High Commissioner for Refugees (UNHCR) (IRL)
(C-493/10) ................................................................................................................... 75
II. The European Court of Human Rights (selected and prepared by
Agnieszka Wilk-Ilewicz)
A tribunal established by law (judgement of the ECHR of 25 October 2011, application
No. 54809/07, case of Richert v. Poland) .......................................................................... 82
III. The Constitutional Tribunal (selected by Irena Chojnacka, prepared by
Mieszko Nowicki)
1. Council Regulation (EC) No. 44/2001 of 22 December 2000 on jurisdiction and
the recognition and enforcement of judgments in civil and commercial matters
(judgement of the Constitutional Tribunal dated 16 November 2011, fi
les
No. SK 45/09) .............................................................................................................. 86
2. Participation of a person being a monocratcic central government administration
authority in the proceedings initiated by an application to reconsider the challenged
decision made by such person (judgement of the Constitutional Tribunal dated
6 December 2011, files No. SK 3/11) ............................................................................ 93
IV. The Supreme Court (selected and prepared by Dawid MiÄ…sik)
The obligation included in the decision awarding the licence for electric energy
distribution (judgement of the Supreme Court of 6 October 2011, files
No. III SK 18/11) .............................................................................................................. 100
V. The Supreme Administrative Court and the Voivodship Administrative Courts
A. The judicial decisions of the Supreme Administrative Court (selected by Stefan
Babiarz, prepared by Marcin WiÄ…cek)
1. The parties to the proceedings concerning the performance of an obligation to
register one s place of permanent residence with the local authorities (resolution
of seven judges of the Supreme Administrative Court of 5 December 2011, fi
les
No. II OPS 1/11) ....................................................................................................... 103
2. Imposing an increased environmental fee (resolution of seven judges of the
Supreme Administrative Court of 12 December 2011, files No. II OPS 2/11) ............ 109
B. The judicial decisions of the Voivodship Administrative Courts (selected by Bogusław
Gruszczyński, prepared by Marcin Wiącek):
1. Interest on overpaid taxes (judgement of the Voivodship Administrative Court in
Gdańsk of 10 December 2009, files No. I SA/Gd 636/09) ......................................... 114
2. The contents of the individual interpretation issued by the Minister of Finance,
changing the interpretation as a result of an appeal brought to the VAC and the
principles of serving the changed interpretation (judgement of the Voivodship
Administrative Court in Warsaw of 29 January 2010, files No. II SA/Wa 959/09) ... 119
3. The possibility to bring an appeal against the decision of a team of experts at the
psychological-pedagogical centre to an administrative court (judgement of the
Voivodship Administrative Court in Szczecin of 17 February 2010, fi
les
No. II SA/Sz 1180/09) .............................................................................................. 130
4. Payments from the deceased person s estate for the social aid (judgement of the
Voivodship Administrative Court in Szczecin of 24 November 2010, files
No. I SA/Sz 440/10) ................................................................................................. 136
5. Changing the decision on terms and conditions of land development under
Art. 155 of the Administrative Procedure Code (decision of the Voivodship
Administrative Court in Białystok of 14 July 2011, files No. II SA/Bk 293/11) ......... 140
8 Zeszyty Naukowe SÄ…downictwa Administracyjnego 1 (40)/2012
VI. The applications of the President of the SAC and the legal questions of the
administrative courts to the Constitutional Tribunal (prepared by Irena Chojnacka)
1. The legal questions of the administrative courts to the Constitutional Tribunal
referred in 2011 ........................................................................................................... 143
2. The legal decisions of the Constitutional Tribunal initiated by the legal questions ...... 144
VII. Glosses
Maciej Jaśniewicz, M.Sc. (judge of the VAC in Poznań)
Gloss to the judgement of the Constitutional Tribunal of 12 April 2011
(files No. P 90/08) [re. the concurrence of criminal and administrative liability] ...... 149
Artur K. Modrzejewski, Ph.D. (assistant professor at the Białystok University)
Gloss to the judgement of the VAC in Gliwice of 25 June 2009
(files No. II SA/Gl 113/09) [re. discontinuing proceedings to issue a decision on
the terms and conditions of land development] ........................................................... 159
CHRONICLE
The schedule of events in the administrative jurisdiction (November December 2011)
(prepared by Przemysław Florjanowicz-Błachut) ..................................................................... 165
BIBLIOGRAPHY
Publications in the area of the administrative procedure and the proceedings before
administrative courts (November December 2011) (prepared by Marta Jaszczukowa) .... 177
*
List of the reviewers of studies and articles published in the Scientific Bulletin of the Administrative
Courts in 2011 ......................................................................................................................... 183
Reference guide of the Scientific Bulletin of the Administrative Courts for the year 2011
(prepared by Paweł Skrzeliński)
jawiać się jako korekta prawa pozytywnego.
Kwestionowanie tezy, że w Polsce sędziowskie prawotwórstwo stało się faktem,
jest już tylko bezradnym zaklinaniem rzeczywistości 25.
Summary
of the article: A judge and correcting law the essential dilemmas
The opinion that an administrative court judge does not have the capacity to supple-
ment, correct or develop law is expressed strongly and rather generally. These are solely
the powers of the legislative branch.
A judge is forced to correct law when in the course of the legislative process the legi-
slator violates the standards of political and legal culture. In such event law has qualified
defects and therefore the judge does not merely apply law but rather helps to co-create it. His
role is not reduced to the plain application of the laws and regulations. But it is true only in
the event of particularly complicated, difficult, non-schematic cases and matters. The more
general, complicated, unclear, incoherent, full of qualified praxeological and logical gaps
the regulations the more specified part of the power to co-create law actually transfers from
the parliament to the judge. And this happens because the factor of axiological justification
of norms plays an important role. It is a corrective role that the judicial branch is able to play.
This axiological correction performed by the judge supplements the written law . The judge
uses the text of the laws and regulations only as the matter in which it searches for the idea
of law . What should a judge considering a difficult case being unable to identify a standard
of the judicial decision in the rules of law do ? There are three not only theoretical - solu-
tions
Studia i artykuły: A. Gomułowicz, Sędzia a poprawianie prawa zasadnicze dylematy 17
he may reject the provisions of positive law and found his decision overtly and directly
on the axiological values, including these he may infer from the Constitution;
he may expand or reduce the scope of application of the statutory law in accordance
with the requirements of the indisputable axiological norms;
he may annul the procedural norm inferred from the statutory law justifying his deci-
sion by simply referring to the axiological values.
Rooting the sources of law in the social facts allows the judge supplementing law in the
process of its application to make two fundamental assumptions. Firstly, the idea of law i.e.
its essence requires that the doubts concerning the issues to which the law refers defectively,
insufficiently be dispelled taking into account the universal, indisputable axiological values.
Secondly, the universal, indisputable axiological values apply irrespectively of the generally
agreed legislative conventions. This means that the norms resulting from the non-disputable
system of values may manifest themselves as the correction of positive law.
30 Zeszyty Naukowe SÄ…downictwa Administracyjnego 1 (40)/2012
Summary
of the article: The scope of protection of historic real property and the selected judgements
of the VAC in Warsaw
This article discusses, with a short commentary from the author, the recent decisions of
the VAC in Warsaw concerning protection of historic real property from the perspective of
three issues:
1) the differences in the scope of national heritage conservator s protection of an indi-
vidual historic real property and the facilities comprising a historic urban or rural arrange-
ment or a historic building complex;
2) the constitutional aspects of historic buildings protection, in the event of competition
with other constitutional principles, such as: the principle of equality, proportionality, pro-
tection of property rights, protection of acquired rights and trust in the state;
3) the effect the decisions concerning protection of historic real property in the zoning
plan as a form of historic buildings protection have on the investment activity.
The main theses of the article are such that entering a historic urban or rural arrange-
ment or a historic building complex in the register of historic buildings does not exclude the
possibility of entering into the register the individual historic real property comprising such
arrangements or such a complex. The premise of entering a specific arrangement or complex
in the register of historic buildings is the fact that it has historic value as a whole and this
value will be destroyed if only the most valuable, most representative or the best preserved
elements are isolated out of such arrangement or complex. It translates into the diversifi-
cation of the scope of the executive powers of the national heritage protection authorities
depending on the object of protection. The problems with determining the relevant scope of
protection have their source in the temporary provision in the Act on Protection and Care of
Historic Buildings dated 23 July 2003 (Art. 142) recognising as historic buildings within the
meaning of the present act all the buildings that were entered in the register of historic bu-
ildings in the past. It does not regulate the differences in the statutory definitions of historic
real property in the historic aspect and, therefore, in the scope of their protection.
Furthermore, the author attempts to challenge the thesis that seems to stem from the
judicial decisions of the VAC that the norms concerning the protection of historic buildings
are absolute i.e. even the rights acquired without any defects by virtue of the final admini-
strative decision must give priority to them. This absolute priority in protection of historic
buildings applies also to the other constitutional principles. In the author s opinion in each
single case it is necessary to correctly balance the values resulting from all the constitutional
principles in the event of competition with the principle of protection of historic buildings.
The author also confirms the thesis that the relevant decisions in the zoning plan may
be the basis for the executive rulings in the area of the national heritage protection given
that the zoning plan, as the local law, and at the same time one of the forms of protection
historic buildings, determines the method of historic building protection, without the need
to refer to the opinions of experts in the field of architecture who would issue opinions as to
the effect an investment in the vicinity of a historic building would have on its appearance
and visual values.
mniej za potrzebą podjęcia dyskusji nad zasadnością i celowością reinterpretacji
art. 30 ust. 5 p.b. w kierunku zarysowanym w niniejszym opracowaniu.
Summary
of the article: The legal character of the time limit to bring an opposition against the notifica-
tion of construction works the attempt to reinterpret Art. 30.5 of the Construction Law
This article presents one of the most important elements of the institution of an opposi-
tion against the notification of construction works regulated in Art. 30.5 of the Construction
Law dated 7 July 1994 (the Construction Law ) i.e. the time limit specified by the legislator
for the architectonic-construction authorities to bring such opposition. The author attempts
to propose a new, different from the generally accepted so far, view of the essence and func-
tion of the above-mentioned time limit. The author challenges the prevailing opinion that
as a result of the lapse of this time limit the authority is unconditionally and definitively
deprived of the right to bring the opposition and that actually it is the time limit to handle
the case of bringing the opposition in all instances jointly. Relying on the literal wording
of Art. 30.5 of the Construction Law and pointing to the purpose-oriented arguments the
40 Zeszyty Naukowe SÄ…downictwa Administracyjnego 1 (40)/2012
author attempts to prove that the time limit set forth in the above-mentioned provision does
not specify the time to finally handle the case but it is merely an element of construction of
the legally relevant silence of the authority as a specific form of approving the construction
project notified by an investor having effects analogous to the construction of legal fiction
of the positive handling of the case increasingly often applied by the legislator. From this
perspective the time limit in question is of importance only at the initial stage of considering
a notification that continues until the this time limit lapses ineffectively or the authority
brings an opposition. Bringing an opposition and than an appeal against the decision on
bringing the opposition initiates the proceedings whose course and speed are determined on
the normal terms and conditions regulated in the Administrative Procedure Code ( APC )
i.e. in particular the general principle of fast proceedings (Art. 12 of the APC) and the ge-
neral time limits to handle a case (Art. 35 of the APC) and bringing another opposition, if
any (when the first opposition is rejected) by the appellate authority or a first instance autho-
rity to whom the appellate authority transferred the case for reconsideration, is not bound
with the time limit of 30 days referred to in Art. 30.5 of the Construction Law.
In the author s opinion the proposed interpretation of Art. 30.5 of the Construction Law
makes it possible to harmonise to the fuller degree the private interests of the potential in-
vestors expressed mainly in preserving the maximum simplicity and speed of the notifica-
tion procedure with the public interest, in this case related to providing the administrative
authorities with real possibility to exercise effective control and verification (also in the ad-
ministrative sequence of instances) over the contemplated construction projects notified by
the investors.
zania zagadnień odnoszących się do raportu oddziaływania przedsięwzięcia na
środowisko przygotowywanego w związku z oceną oddziaływania na środowisko.
Część z tych kwestii została już rozwiązana, inne oczekują na rozstrzygnięcie.
Omówione w artykule zagadnienia pokazują znaczącą i trudną rolę sądów admini-
stracyjnych w tym zakresie.
Summary
of the article: The environmental impact report in the judicial decisions of the administra-
tive courts
The environmental impact assessment is the basic instrument of the EU environmental
policy the principle of prevention. The assessment comprises a series of formalised actions.
Until now the Polish doctrine has not paid much attention to the basic element of the asses-
sment i.e. the environmental impact report. A significant part of the problems related to the
legal nature of the report and its meaning for the correct course of the proceedings to issue
the decision on the environmental conditions was solved in the relevant judicial decisions of
the administrative courts.
The first problem concerns an author of the environmental impact report. The legislator
abandoned the regulation consisting in instructing an expert to prepare a report in favour of
the free selection of an author by an investor. The article presents the changes in the judicial
decisions following the amendments to law.
The next problem is the legal nature of the report. The author refers to the judicial deci-
sions determining it is a private document and not an official one. The above distinction has
significant importance in the proceedings to take evidence because a private document is
not covered with the presumption that its contents are consistent with the facts. The author
also raised the problem of recognising the environmental impact report as an object of copy-
right. The judicial decisions providing otherwise emphasise the lack of unanimous approach
by the administrative courts in this respect.
The next problem discussed in the article is the credibility and completeness of the envi-
ronmental impact report and its effect on the correct course of the administrative proce-
edings. The article quotes the judicial decisions specifying the further steps the authority
must take upon discovering that the report does not include all the elements required by
law. The author discusses in detail the judicial decisions concerning one of the obligatory
elements of the report i.e. specifying the alternative variations of the project.
The last problem discussed in the article concerns the court s control of the administra-
tive proceedings to declare a decision invalid.
Providing the examples of judicial decisions the author attempted to present on the one
hand the complexity of the issue in question and on the other the difficult role of the admi-
nistrative courts in shaping the lines of adjudication.
który odróżnił podstawy stanowiące uzasadnienie do uchylenia decyzji od podstaw
naruszenia prawa w stopniu mającym (w odniesieniu do przepisów prawa mate-
rialnego) lub mogącym mieć wpływ (w przypadku przepisów proceduralnych) na
wynik sprawy.
Summary
of the article: Applying the tax procedure procedural violations might affect the result of
the case
The problems of irregularities in application of the procedural regulations by the tax
authorities are of particular importance for the party being the addressee of the decision
concerning its rights and obligations under the tax laws and regulations, in particular cor-
recting the result of self-calculation. As regards the violation of the procedural regulations,
determining the consequences of such violation and its effect on the result of the case is not
obvious in many situations. While it is possible to point to the most often violated procedural
regulations and describe what they consists in, creating any new normative constructions on
the basis thereof would be an ineffective legal endeavour. For this reason analysing specific
irregularities and evaluating their potential effect against the background of a specific case,
provided for in the Act on Proceedings Before Administrative Courts is the absolutely cor-
rect assumption. On the other hand one may have material reservations as to the formulated
opinions on the legality of certain activities of the tax administration in the course of the
tax proceedings, or evaluation of the potential effect of the irregularities on the result of the
case. In practice numerous irregularities in applying the procedural regulations and doubts
concerning the evaluation whether specific actions may be recognised as violations of the
procedural regulations and of the effects they may have result from the fact that in spite of
the declarations concerning the meaning of the general procedural principles formulated
in the literature, the practice does not always appreciate their importance and usefulness.
It should not raise any reservations that a remedy for the problems presented in this article
should be the court control of the activities of the tax administration. The administrative
courts controlling the legality of the decisions made should always shape the standards of
conducting the proceedings relevant for this branch of law taking into account: the interven-
tional nature of the tax law norms, the inquisitive model of proceedings and the presumed
correctness of tax returns and the tax book in the proceedings correcting the result of self-
calculation.
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