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1

Aplikace konfiskačního zemědělského dekretu prezidenta republiky na příkladu konfiskace velkostatku Velhartice

100%

Zemanová N.

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2016

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tom 1

71-93

EN

The following study deals with the practical application of confiscatory agricultural Decree No. 12/1945. It deals in particular with the confiscation of aristocrat Josef Windischgrätz’ manor farm estate Velhartice. Several factors combined to work against his attempts to recover the estate – firstly, his natural use of the German language, which figured as the major reason for his inclusion in the mass deportation of Germans. Furthemore he had extensive contacts with other German-speaking noblemen (sometimes even NSDAP party members), he was also related to the family of the infamous general Alfred Windischgrätz and worked for a German company in Hamburg. Using the direct method of archive document research, mostly documents of an administrative character, this study reconstructs the entire process of confiscation, beginning with the issue of the confiscatory ordinance, continuing with the appeals to the district National Committee and the provincial National Committee, concluding with the negative verdict of the Supreme Administrative Court in Prague and his subsequent forced expulsion from Czechoslovakia. All this in a historical context – primarily in the context of a Czechoslovakia which was heading from one form of totalitarianism to another.

2

LACK OF THE NOTIFICATION THE LAW ON GAMBLING TO THE EUROPEAN COMMISSION AND THE POSSIBILITY OF APPLYING ADMINISTRATIVE SANCTIONS AGAINST ENTITIES CONDUCTING ECONOMOC ACTIVITY USING GAMBLING MACHIN

86%

GIBASIEWICZ D.

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tom 26(26)

81-101

EN

The aim: The purpose of this article is to present the application of Article 14 paragraph 1 and Article 89 paragraph 1 point 2 of the Act of 19 November 2009 on gambling law by the administrative courts. These provisions have not been notified to the European Commission in spite of such a requirement under EU law – Art. 8 paragraph 1 and Art. 1 point 11 of Directive 98/34/EC of the European Parliament and of the Council of 22 June 1998 laying down a procedure for the provision of information in the field of technical standards and regulations and rules on information society services, as amended by Council Directive 2006/96/EC of 20 November 2006. Introduction: In the article, the positions taken by the Polish administrative courts in this area are analyzed and their assessment is made in the context of EU law, the case law of the Court of Justice of the European Union and fundamental principles of jurisprudence and legal theory. Particularly, the question of linkage and the relationship of these two provisions of the law on gambling is exposed. The methodology: The work is based on the formal-dogmatic method, because it refers to the specific provisions of the law both national and EU, and shows their interpretation and implications of subsumption of specific facts and the legal issues in the national and EU jurisprudence. It also discusses – very important for the clarifying the analyzed issues – Resolution of the Supreme Administrative Court of 16 May 2016 year. The author also analyzes the principle of estoppel in relation to the imposition of administrative penalties on private parties, despite of the fact that a State did not fulfill its obligation to notify technical regulations to the European Commission. Conclusions: The work ends up with the conclusions, which show that the Polish administrative courts including the Supreme Administrative Court, in the vast majority erroneously red out the relationship between the content of Art. 14 paragraph 1 and Art. 89 paragraph 1 point 2 of the Act of 19.11.2009 r. on gambling ignoring the achievements of the Court of Justice of European Union and the fundamental principles of EU law. There are in this field, however, a few exceptions, ie. different rulings of administrative courts or dissenting opinions to incorrect judicial decisions.

3

Legitymacja nabywcy wierzytelności obejmującej odszkodowanie za odjęcie prawa własności nieruchomości do występowania jako strona w postępowaniu o ustalenie odszkodowania w świetle uchwały Naczelnego Sądu Administracyjnego z 30.06.2022 r.

72%

Racinowski J.

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2022

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nr 2

114-129

EN

The article concerns the resolution of the dispute by the Supreme Administrative Court for the possibility of the buyer of a claim for damages for the deduction of the property ownership right as a part in administrative proceeding spending to establish compensation, as well as the position of the Court as to the sources of the legal interest referred to in Art. 28 of the Code of Administrative Procedure. The author presents the discrepancies that have occurred so far in the judicial and administrative jurisprudence, summarizes the arguments of the Supreme Administrative Court contained in the resolution of this Court of June 30, 2022 (I OPS 1/22) and analyzes it with particular emphasis on the constitutional and legal aspect of expropriation of real estate. The end of the article is devoted to pointing out the discrepancies in the current jurisprudence of the Supreme Administrative Court against the background of the assessment of the nature of compensation for the expropriation of real estate and the disturbing tendency visible in the most recent jurisprudence of the Supreme Administrative Court.

PL

Artykuł dotyczy rozstrzygnięcia przez Naczelny Sąd Administracyjny sporu o możliwość występowania nabywcy wierzytelności odszkodowawczej za odjęcie prawa własności nieruchomości w charakterze strony w postępowaniu administracyjnym toczącym się w przedmiocie ustalenia odszkodowania, a także stanowiska tego Sądu co do źródeł interesu prawnego, o którym mowa w art. 28 Kodeksu postępowania administracyjnego. Autor prezentuje rozbieżności zachodzące dotychczas w orzecznictwie sądowoadministracyjnym, podsumowuje argumentację Naczelnego Sądu Administracyjnego zawartą w uchwale tego Sądu z 30.06.2022 r. (I OPS 1/22) oraz dokonuje jej analizy ze szczególnym uwzględnieniem konstytucyjnoprawnego aspektu wywłaszczenia nieruchomości. Koniec pracy poświęcony jest wskazaniu rozbieżności zachodzących w aktualnym orzecznictwie Naczelnego Sądu Administracyjnego na tle oceny charakteru odszkodowania za wywłaszczenie nieruchomości oraz niepokojących tendencji dostrzegalnych w najnowszym orzecznictwie wspomnianego Sądu.

4

Czas trwania kontroli podatkowej – glosa do wyroku Naczelnego Sądu Administracyjnego z dnia 19 lutego 2020 roku, I FSK 2243/19

72%

Brejdak P.

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tom 37

159-167

EN

The Supreme Administrative Court in the judgment discussed raised an important issue of the duration of a tax inspection at a microenterprise. The judgment clearly states that the tax authorities may not conduct such inspections that exceed the statutory time limits. Thus, the duration of an inspection with a taxpayer who is a microenterprise may not go over 12 working days consecutively. The inspection activities should be carried out in a continuous system. The duration of a tax inspection should also include the time when the inspectors are not actually present at the inspection site. An analysis of the law in force was carried out in preparing this commentary.

PL

Naczelny Sąd Administracyjny w glosowanym wyroku poruszył istotną kwestię czasu trwania kontroli podatkowej u mikroprzedsiębiorcy. Wskazano w nim jednoznacznie, że organy podatkowe nie mogą prowadzić kontroli u przedsiębiorców, przekraczając ustawowo wskazane limity czasu. Tym samym czas trwania kontroli u podatnika będącego mikroprzedsiębiorcą nie może przekroczyć kolejno następujących po sobie 12 dni roboczych. Czynności kontrolne winny być prowadzone w systemie ciągłym. Do czasu trwania kontroli należy wliczać również czas, gdy kontrolerzy faktycznie nie przebywali w miejscu kontroli. Przy sporządzaniu glosy autor wykorzystał metodę prawnodogmatyczną.