SPIS TREŚCI
STUDIA I ARTYKUA
Y
Prof. dr hab. Wojciech Chróścielewski (Uniwersytet A
ódzki)
Zmiany w zakresie przepisów kodeksu postępowania administracyjnego i prawa
o postępowaniu przed sądami administracyjnymi, które weszły w życie w 2011 r. ........ 9
Summary .................................................................................................................................... 24
Dr Anna Znamiec (sędzia NSA)
Gwarancje praw podatnika na gruncie unormowań konstytucyjnych ................................. 26
Summary .................................................................................................................................... 40
Dr Wojciech Piątek (Uniwersytet im. Adama Mickiewicza w Poznaniu)
Zastrzeżenia stron do protokołu posiedzenia (art. 105 p.p.s.a.) .......................................... 41
Summary .................................................................................................................................... 52
Mgr Emil Kruk (asystent, Uniwersytet Marii Curie-Skłodowskiej w Lublinie)
Zbieg odpowiedzialności administracyjnej i karnej .............................................................. 53
Summary .................................................................................................................................... 61
Mgr Andrzej Melezini (doktorant, Uniwersytet w Białymstoku)
Mgr Dariusz Zalewski (radca prawny)
Właściwość organów kontroli skarbowej do wydania decyzji o odpowiedzialności byłych
wspólników spółki ................................................................................................................ 62
Summary .................................................................................................................................... 75
Jerzy Świątkiewicz 1925  2011 .............................................................................................. 76
VARIA
Wyrok Sądu Konstytucyjnego Republiki A
otewskiej z dnia 7 paz
dziernika 2010 r.,
sprawa nr 2010 01 01 [dot. prawa do sądu] (przekład z j. angielskiego i opracowanie
Kamil Strzępek) ....................................................................................................................... 79
ORZECZNICTWO
I. Trybunał Sprawiedliwości Unii Europejskiej (wybór i opracowanie:
Agnieszka Wilk-Ilewicz)
1. Wyrok ETS z dnia 7 września 2004 r., sprawa C  127/02 Landelijke Vereniging tot
Behoud van de Waddenzee, Nederlandse Vereniging tot Bescherming van Vogels
przeciwko Staatssecretaris van Landbouw, Natuurbeheer en Visserij, przy udziale:
Cooperatieve Producentenorganisatie van de Nederlandse Kokkelvisserij UA, s. 93; ....... 93
2. Wyrok TSUE z dnia 14 stycznia 2010 r., sprawa C-226/08 Stadt Papenburg przeciwko
Bundesrepublik Deutschland, s. 99 [dot. oceny skutków oddziaływania planów
i przedsięwzięć dla terenów zielonych] ....................................................................... 99
4 Zeszyty Naukowe Sądownictwa Administracyjnego 4 (37)/2011
II. Europejski Trybunał Praw Człowieka (wybór i opracowanie: Agnieszka Wilk-Ilewicz)
Wyrok ETPC z dnia 19 kwietnia 2011 r. w sprawie ELCOMP sp. z o.o. przeciwko Polsce
(skarga nr 37492/05) [dot. ograniczenia prawa do sądu] ................................................ 102
III. Trybunał Konstytucyjny (wybór: Irena Chojnacka, opracowanie: Mieszko Nowicki)
1. Wyrok TK z dnia 20 kwietnia 2011 r. sygn. akt Kp 7/09 [dot. przepisów prawa
budowlanego znoszących pozwolenia na budowę i zastępujących je obowiązkiem
zgłoszenia i rejestracji budowy oraz przepisów o legalizacji samowoli
budowlanej] ................................................................................................................. 105
2. Wyrok TK z dnia 5 kwietnia 2011 r. sygn. akt P 26/09 [dot. sytuacji prawnej
przedsiębiorcy w świetle zasad sprzedaży napojów alkoholowych osobom
nieletnim] .................................................................................................................... 115
IV. Sąd Najwyższy (wybór: Andrzej Wróbel, opracowanie: Dawid Miąsik)
Wyrok SN z dnia 9 marca 2011 r. sygn. akt. III SK 37/10 [dot. prawa energetycznego
 braku okoliczności wyłączającej możliwość zmiany decyzji o zatwierdzeniu
taryfy] ............................................................................................................................. 120
V. Naczelny Sąd Administracyjny i wojewódzkie sądy administracyjne
A. Orzecznictwo Naczelnego Sądu Administracyjnego (wybór: Stefan Babiarz,
opracowanie: Marcin Wiącek)
1. Uchwała składu siedmiu sędziów NSA z dnia 10 stycznia 2011 r. sygn. akt
I OPS 4/10 [dot. skargi do sądu administracyjnego na orzeczenie dyscyplinarne
o upomnieniu strażaka] ........................................................................................... 125
2. Uchwała składu siedmiu sędziów NSA z dnia 15 czerwca 2011 r. sygn. akt
I OPS 1/11 [dot. soboty jako dnia równorzędnego z dniem wolnym od pracy] ........ 128
B. Orzecznictwo wojewódzkich sądów administracyjnych (wybór: Bogusław Gruszczyński,
opracowanie: Marcin Wiącek) ......................................................................................
1. Wyrok WSA w Warszawie z dnia 27 kwietnia 2010 r. sygn. akt VIII SA/Wa 840/09
[dot. przesłanek tzw. ulgi rehabilitacyjnej w podatku dochodowym od osób
fizycznych] ............................................................................................................... 134
2. Wyrok WSA w Rzeszowie z dnia 28 kwietnia 2010 r. sygn. akt II SA/Rz 384/09
[dot. skutków prawnych wyroku Trybunału Konstytucyjnego, w którym odroczono
utratę mocy obowiązującej niekonstytucyjnego przepisu] ....................................... 138
3. Wyrok WSA w Gdańsku z dnia 10 czerwca 2010 r. sygn. akt III SA/Gd 114/10
[dot. sprostowania wpisu do ewidencji gruntów] ..................................................... 140
4. Wyrok WSA w Białymstoku z dnia 25 sierpnia 2010 r. sygn. akt I SA/Bk 403/10
[dot. ustalania przez radę gminy warunków udzielania bonifikat przy sprzedaży
lokali mieszkalnych] ................................................................................................ 141
5. Wyrok WSA w Lublinie z dnia 30 września 2010 r. sygn. akt II SA/Lu 353/10
[dot. możliwości uznania osoby pozostającej w związku małżeńskim za  osobę
samotnie wychowującą dziecko oraz skutków wyroku Trybunału
Konstytucyjnego o tzw. pominięciu ustawodawczym] ............................................. 143
VI. Wnioski Prezesa NSA i pytania prawne sądów administracyjnych skierowane
do Trybunału Konstytucyjnego (wybór i opracowanie: Irena Chojnacka) ....................
1. Pytanie prawne WSA w A
odzi, postanowienie z dnia 9 marca 2011 r. sygn. akt
II SA/A
d 1509/10 [dot. zmiany reżimu odpowiedzialności i braku gwarancji
procesowych osoby, której postępowanie dotyczy] ......................................................
2. Pytanie prawne NSA, postanowienie z dnia 5 kwietnia 2011 r. sygn. akt I FSK 525/10
[dot. zróżnicowania odpowiedzialności podatników ze względu na przesłankę
powodującą zawieszenie lub przerwanie biegu terminu przedawnienia] ....................
3. Pytanie prawne WSA w Krakowie, postanowienie z dnia 12 maja 2011 r. sygn. akt
I SA/Kr 38/11 [dot. długości terminu zgłoszenia nabycia spadku, od którego zależy
prawo do zwolnienia od podatku] ...............................................................................
Spis treści 5
4. Pytanie prawne WSA w Warszawie, postanowienie z dnia 12 maja 2011 r. sygn. akt
I SA/Wa 41/11 [dot. zmiany przesłanek uznania nieruchomości za zbędną na cel
określony w decyzji o wywłaszczeniu] ........................................................................
VII. Glosy
Prof. dr hab. Leonard Etel (Uniwersytet w Białymstoku)
Glosa do wyroku TK z dnia 10 marca 2009 r. sygn. akt P 80/08) [dot. spółki cywilnej
jako podatnika] ............................................................................................................
Dr Józef Repel (Uniwersytet Wrocławski)
Glosa do postanowienia TK z dnia 25 stycznia 2011 r. sygn. akt P 5/08
[dot. umorzenia postępowania ze względu na niedopuszczalność wyroku] ................
Dr hab. Joanna Sieńczyło-Chlabicz (profesor Uniwersytetu w Białymstoku)
Glosa do wyroku Sądu Unii Europejskiej z dnia 18 marca 2010 r. w sprawie Grupo
Promer Mon Graphic S.A. przeciwko Urzędowi Harmonizacji Rynku
Wewnętrznego (OHIM) (T-9/07) [dot. unieważnienia wzoru wspólnotowego] .........
Mgr Katarzyna Gawrońska (doktorantka, Uniwersytet w Białymstoku)
Dr Piotr Pietrasz (adiunkt, Uniwersytet w Białymstoku)
Glosa do uchwały NSA z dnia 17 stycznia 2011 r. sygn. akt II FPS 2/10
[dot. obowiązku prowadzenia ksiąg rachunkowych dla przychodów z działów
specjalnych produkcji rolnej; podstawy prawnej ustalenia dochodu z tych działów] .....
KRONIKA
Kalendarium sądownictwa administracyjnego (maj czerwiec 2011 r.) (opracował
Przemysław Florjanowicz-Błachut) .......................................................................................... 181
BIBLIOGRAFIA
I. Recenzje
Konrad Osajda, Nacjonalizacja i reprywatyzacja, Warszawa 2009
(rec. Marcin Wiącek) ............................................................................................................. 193
II. Wykaz publikacji z zakresu postępowania administracyjnego
i sądowoadministracyjnego (maj czerwiec 2011 r.) (opracowała Marta Jaszczukowa) .... 198
TABLE OF CONTENTS
STUDIES AND ARTICLES
Professor Wojciech Chróścielewski, Ph.D. (A
ódz
University)
Amendments to the Administrative Procedure Code and the Law on Proceedings Before
Administrative Courts that came into force in 2011 ..........................................................
Summary ....................................................................................................................................
Anna Znamiec, Ph.D. (judge of the SAC)
Guarantees of taxpayers rights in the Constitution ..............................................................
Summary ....................................................................................................................................
Wojciech Piątek, Ph.D. (Adam Mickiewicz University in Poznań)
Parties reservations to the minutes of a hearing (Art. 105 of the Law on Proceedings
Before Administrative Courts) .............................................................................................
Summary ....................................................................................................................................
Emil Kruk, M.Sc. (assistant, Marcia Curie-Skłodowska University in Lublin)
The concurrence of administrative and criminal liability .....................................................
Summary ....................................................................................................................................
Andrzej Melezini, M.Sc. (doctoral student, Białystok University)
Dariusz Zalewski, M.Sc. (legal advisor)
The competence of a tax inspection authorities to issue a decision on holding
a partnership s/company s former partners/shareholders liable .....................................
Summary ....................................................................................................................................
Jerzy Świątkiewicz 1925-2011 ................................................................................................
VARIA
The judgement of the Constitutional Court of the Latvian Republic (Latvijas Republikas
Satversmes tiesa) dated 7 October 2010, No. 2010-01-01 [re. the right to appeal against
a judgement of a court of appeal] (translated from English and prepared by Kamil Strzępek) ....
JUDICIAL DECISIONS
I. The European Court of Justice (selected and prepared by Agnieszka Wilk-Ilewicz)
Assessing the influence of plans and projects on the sites of Community importance
( SCIs ) 1. (judgement dated 7 September 2004, Case C-127/02: Landelijke Vereniging
tot Behoud van de Waddenzee (National Association for Conservation of the Waddenzee),
Nederlandse Vereniging tot Bescherming van Vogels (Netherlands Association for the
Protection of Birds) against Staatssecretaris van Landbouw, Natuurbeheer en Visserij
(Secretary of State for Agriculture, Nature Conservation and Fisheries), intervener:
Co�peratieve Producentenorganisatie van de Nederlandse Kokkelvisserij UA (Cooperative
Table of contents 7
Producers Association of Netherlands Cockle Fisheries), OJ C 262, 23.10.2004, p. 2),
p. 93; 2 ............................................................................................................................
(judgement dated 14 January 2010, Case C-226/08: Stadt Papenburg (City of Papenburg)
v Bundesrepublik Deutschland (The Federal Republic of Germany), (OJ C 63 of 13.03.2010,
p. 5), p. 99 ........................................................................................................................
II. The European Court of Human Rights (selected and prepared by
Agnieszka Wilk-Ilewicz)
Deprivation of the right of access to a court (judgement of the ECHR of 19 April 2011,
application No. 37492/05, case of Elcomp Sp. z o.o. v. Poland) .........................................
III. The Constitutional Tribunal (selected by Irena Chojnacka, prepared by
Mieszko Nowicki)
1. Provisions of the Construction Law replacing the construction permit with the
obligation to notify and register the construction and the provisions on legalisation
of buildings erected without a construction permit (judgement of 20 April 2011,
files No. Kp 7/09) .........................................................................................................
2. The legal situation of an undertaking in the light of the principles of selling alcoholic
beverages to juveniles (judgement of 5 April 2011, files No. P 26/09) .........................
IV. The Supreme Court (selected by Andrzej Wróbel, prepared by Dawid Miąsik) ................
The Energy Law  the lack of the circumstances excluding the possibility of amending
the decision approving a tariff (judgement of the Supreme Court of 9 March 2011,
files No. III SK 37/10) .......................................................................................................
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 Wiącek) ..........................................................................
1. Resolution of seven judges of the Supreme Administrative Court of 10 January 2011
(files No. I OPS 4/10) [re. a complaint to an administrative courts against
a disciplinary decision on admonishing a fi
reman] ......................................................
2. Resolution of seven judges of the Supreme Administrative Court of 15 June 2011
(files No. I OPS 1/11) [re. a Saturday as an equivalent of a holiday] .........................
B. The judicial decisions of the Voivodship Administrative Courts (selected by Bogusław
Gruszczyński, prepared by Marcin Wiącek): .................................................................
1. Judgement of the Voivodship Administrative Court in Warsaw of 27 April 2010
(files No. VIII SA/Wa 840/09) [re. the premises of the so-called rehabilitation
relief in personal income tax] ...................................................................................
2. Judgement of the Voivodship Administrative Court in Rzeszów of 28 April 2010
(files No. II SA/Rz 384/09) [re. the legal results of a judgement passed by the
Constitutional Tribunal postponing the date on which an unconstitutional
provision becomes ineffective] .................................................................................
3. Judgement of the Voivodship Administrative Court in Gdańsk of 10 June 2010
(files No. III SA/Gd 114/10) [re. correcting an error in the land register] .................
4. Judgement of the Voivodship Administrative Court in Białystok of 25 August 2010
(files No. I SA/Bk 403/10) [re. the municipal council determining the terms and
conditions of granting a discount on the price of residential premises sold] .............
5. Judgement of the Voivodship Administrative Court in Lublin of 30 September 2010
(files No. II SA/ Lu 353/10) [re. the possibility of recognising a married person as
a  single parent and the results of the Constitutional Tribunal s judgement on
the so-called  legislative omission ] ........................................................................
VI. The applications of the President of the SAC and the preliminary questions of the
administrative courts to the Constitutional Tribunal (selected and prepared by
Irena Chojnacka) ..............................................................................................................
8 Zeszyty Naukowe Sądownictwa Administracyjnego 4 (37)/2011
1. The preliminary question from the VAC in A
ódz
, decision dated 9 March 2011
(files No. II SA/A
d 1509/10) [re. the changed regime of liability and lack of the
procedural guarantees for the persons whom such proceedings concern] ...................
2. The preliminary question from the SAC, decision dated 5 April 2011
(files No. I FSK 525/10) [re. the different liability of taxpayers due to the premise
resulting in the suspension or discontinuation of the flow of the period of
limitation] ...................................................................................................................
3. The preliminary question from the VAC in Kraków, decision dated 21 May 2011
(files No. I SA/Kr 38/11) [re. the time limit to notify the taking over of inheritance
determining the right of tax exemption] ......................................................................
4. The preliminary question from the VAC in Warsaw, decision dated 12 May 2011
(files No. I SA/Wa 41/11) [re. the premises of recognising a real property as
redundant for the purpose specified in the expropriation decision] .............................
VII. Glosses
Professor Leonard Etel, Ph.D. (Białystok University)
Gloss to the judgement of the Constitutional Tribunal of 10 March 2009
(files No. P 80/08)) [re. a partnership as a taxpayer]
Józef Repel, Ph.D. (Wrocław University)
Gloss to the decision of the Constitutional Tribunal of 25 January 2011
(files No. P 5/08) [re. the discontinuation of proceedings due to the inadmissibility
of a judgement] ............................................................................................................
Joanna Sieńczyło-Chlabicz, Ph.D. (professor of the Białystok University)
Gloss to the judgement of the General Court (Fifth Chamber) Case T-9/07 Grupo
Promoter Mon Graphics S.A. v. the Office for Harmonization of Internal Market
[re. invalidation of a Community design] .....................................................................
Katarzyna Gawrońska, M.Sc. (doctoral student at the Białystok University)
Piotr Pietrasz, Ph.D. (assistant professor at the Białystok University)
Gloss to the resolution of the SAC dated 17 January 2011, files No. II FPS 2/10
[re. the obligation to keep the books for the revenues from the special sections
of agricultural production and the legal basis of determining the income from
these sections] .............................................................................................................
CHRONICLE
The schedule of events in the administrative jurisdiction (May  June 2011) (prepared by
Przemysław Florjanowicz-Błachut) ..........................................................................................
BIBLIOGRAPHY
I. Reviews
Konrad Osajda, Nationalisation and reprivatisation. C.H.Beck Publishing House, Warsaw
2009 (review by Marcin Wiącek) ..........................................................................................
II. Publications
Publications in the area of the administrative procedure and the proceedings before
administrative courts (May  June 2011) (prepared by Marta Jaszczukowa) ...................
pisów k.p.a. i p.p.s.a. W mojej ocenie przyczynią się one zwłaszcza do unowocze-
śnienia postępowania administracyjnego. Na marginesie wyrazić można nadzieję,
że także wspomniany wcześniej projekt ustawy  Przepisy ogólne prawa admini-
stracyjnego doczeka się w końcu uchwalenia.
Summary
of the article: Amendments to the Administrative Procedure Code and the Law on Pro-
ceedings Before Administrative Courts that came into force in 2011
The author of this article discusses the legislative amendments to the Administrative
Procedure Code (the APC) and the Law on Proceedings Before Administrative Courts (the
LPBAC) introduced in 2011. After the period of relative stability, in particular in the case
of the APC (which has been amended 19 times since its uniform text was promulgated in
2000), in 2011 the APC will be amended 5 times. It must be added that the amendment
introduced by virtue of the Act Amending the Administrative Procedure Code and the Law
on Proceedings Before Administrative Courts dated 3 December 2010 (Journal of Laws of
2011, No. 6, item 18) introduced rather signifi
cant changes thereto. Their purpose was to
modernise the regulation included in the APC. The tax procedure regulated in Section IV of
the Tax Code dated 29 August 1997 (Journal of Laws of 2005, No. 8, item 60, as amended),
based on the provisions of the APC on the general administrative procedure almost literally
transferred thereto has become, due to many further amendments, the procedure more up-
to-date and adapted to the present reality than the original procedure.
The author analyses all amendments to the provisions of the APC, in particular the sub-
stantial changes. First of all these include the explicit inclusion of the request to reconsider
a case which may be submitted in connection with the decisions made in the first instance by
a minister and a local government boards of appeal that have no superior authorities above
them to the category of the usual remedies; introducing the new means of appeal in the
form of a complaint on the excessive duration of administrative proceedings; the possibility
of issuing a decision refusing to institute the proceedings when the request was submitted
by an entity without a legal interest in the case; resignation from transferring a case on the
grounds of competence in the form of a decision that may be complained against; introdu-
cing the possibility of supplementing by virtue of law the decision on the adjudication and
advice on the available means of appeal as well as specifying the conditions for an appellate
authority to issue a decision on cassation.
The most important amendment to the LPBAC consists in introducing the possibility to
file a complaint against the excessive duration of proceedings in the matters referred to in
Art. 3.2.1- 4a of the LPBAC
prawo nie mogą zastępować ustawodawcy. Organy podatkowe zobowiązane są do
działania w postępowaniu podatkowym na podstawie prawa poprzez stosowanie
przepisów prawa materialnego i procesowego przy rozpoznawaniu i rozstrzyganiu
sprawy, jak również przy wydawaniu indywidualnych interpretacji przepisów
prawa podatkowego.
Summary
of the article: Guarantees of taxpayers rights in the Constitution
The reasonable system of tax law being an element of the legal system should be consi-
stent with the Constitution of the Republic of Poland, synchronised with the other branches
of law as well as ensure a taxpayer s security. The guarantees of a taxpayer s security in the
tax proceedings must be sought in the tax authorities respect for the tax principles and in
particular the principle of stability and certainly of the tax law, undoubtedly related to the
principles of the citizens trust in the tax authorities which covers not only the process of
applying law (the tax proceedings) but also of adopting law (the legislative activities).
The certainty of law means rather the existence of the conditions for foreseeing the acti-
vities of the state authorities and the related activities of the citizens than the stability of the
provisions of law which in this area of law in certain economic conditions of the state may
be difficult to achieve. The predictability of the state activities understood so guarantees
the trust in the legislator and the law it makes. It must be emphasised that the principle of
certainty and stability of the tax law may not be interpreted in such a way that its application
promotes tax evasion. Then it would result in denying the basic function of taxes i.e. their
fiscal role. The basic function of the principle of stability and certainty of law is ensuring that
the taxpayers and other parties e.g. the tax remitters and the tax collectors face an uncom-
plicated, clear and coherent system of tax law allowing them to perform their tax liabilities.
The certainty of law means not only the absolute stability of tax law but rather the ability to
foresee the activities of the tax authorities applying law.
The basic principles providing guarantees to a taxpayer include the principle of the exc-
lusive statutory regulation in the tax law. Adopting the principle of the exclusive statutory
regulation in the domain of the tax law means that the events when the tax laws include
authorisations to issue the implementing regulations are determined predominantly by the
wording of Art. 217 of the Constitution of the Republic of Poland.
Another principle providing a taxpayer with the  guarantee of security is the principle
of equality in law. The Constitutional Tribunal on many occasions emphasised that the prin-
ciple of equality of law means that all subjects of law (the addressees of the legal norms)
displaying a given material (relevant) trait to the same extent are to be treated equally i.e.
the same, without discrimination or preference.
52 Zeszyty Naukowe Sądownictwa Administracyjnego 4 (37)/2011
Summary
of the article: Parties reservations to the minutes of a hearing (Art. 105 of the Law on
Proceedings Before Administrative Courts)
The existence of the adversary proceedings before administrative courts results in the
joint responsibility of the parties thereto for the conduct of the trial. The prevailing principle
of cooperation between the parties to the proceedings and the court is expressed in Art. 105
of the Law on Proceedings Before Administrative Courts (the LPBAC) imposing on the par-
ties the obligation to draw the court s attention to the violation of the procedural provisions
by submitting a motion to enter a reservation in the minutes of the hearing.
Art. 105 of the LPBAC covers all procedural errors (errores in procedendo) both these
most important and irrelevant. In principle, in the course of a trial it is difficult to determine
whether the irregularity that has occurred will affect its final result. The scope of application
of the discussed regulation includes the non-appealable and non-binding decisions of a 1st
instance court which therefore may be changed in accordance with the current needs of the
trial. Art. 105 of the LPBAC also applies to the irregularities in the court taking the proce-
dural activities which are not decisions and which do not put the parties in the situation of
uncertainty as to the court s further plans and intentions concerning the course of the trial.
These irregularities include, among others, the defective service of process (Art. 65-81 of
the LPBAC), setting a hearing on a date preventing a party from appearing in person (Art.
91.1 of the LPBAC), setting a hearing on a date preventing the parties from preparing to the
hearing (Art. 91.2 of the LPBAC), incorrect designation of the time, purpose or the results of
failure to appear at the hearing (Art. 93.2 2, 4, 5 of the LPBAC).
The reservations to the minutes of a hearing made by professional attorneys should spe-
cify in detail what in the party s opinion is the essence of the court s procedural violation,
but the reservations made by the parties without legal expertise do not need to include in-
depth legal argumentation enumerating all the elements of the violated legal norm. The
court should also instruct the non-professional parties to the trial under Art. 6 of the LPBAC
that they are entitled to make reservations.
At the same time in Art. 105 of the LPBAC the legislator provided for two exceptions to
the rule of the obligatory notification of reservations to the minutes of a hearing. The first
exception covers all the events when the proceedings are invalid (Art. 183.2 of the LPBAC)
as they represent violations the court must take into account by virtue of law. The second
exception is the lack of a party s fault in not making a reservation that must be substantiated.
The lack of fault is in particular the concurrence of circumstances acting to the party s de-
triment, such as disability, considerable lack of skill and resources or absence justified by an
event of force majeure.
The parties to the proceedings should make the fullest possible use of Art. 105 of the
LPBAC. The obligation to notify reservations to the minutes, on the one hand strictly ob-
served by the SAC, on the other understood as reasonably formalistic, might promote even
deeper control over the functioning of public administration and responsibility of the parties
to the trial for its course and result.
to jednak faktu, iż taki zbieg odpowiedzialności rodzi wątpliwości natury konstytu-
cyjnej, a o tym, że nie są one pozbawione podstaw, najlepiej świadczy przywołane
wyżej orzecznictwo TK.
Summary
of the article: The concurrence of administrative and criminal liability
This article discusses the concurrence of administrative liability with the widely under-
stood criminal liability. The need to discuss this subject is determined basically by the fact
that the regulations usually do not include the solutions excluding the possibility of double
punishment, which gives rise to the constitutional doubts. The fact that these doubts are not
groundless is best evidenced by the exceptionally joint voices of the representatives of the
legal doctrine, the Human Rights Defender and the Constitutional Tribunal, where the latter
has already considered this problem on a few occasions. First, in 1998, when it concluded
that the regulations, to the extent they permit imposing on the same person an administra-
tive sanction and a punishment for a minor offence for the same action, are inconsistent
with the constitutional principle of the democratic state of law and are the token of excessive
fiscalism (case K. 17/97). Therefore it has become necessary to eliminate the relevant regu-
lations from the legal order or create the appropriate norms of competence in order to avoid
the competition between two or more rigours of liability of the similar functions in refe-
rence to the same action and the same entity. Satisfying the above postulate requires closer
analysis of each event of restriction of a right or freedom, in particular by confronting the
values and goods the relevant regulation protects with these that are restricted as a result
thereof as well as by evaluating the method of implementing the restriction. Obviously, the
legislator s decision on giving priority to certain norms should be preceded by the systemic
divagations and a certain hint in this respect might be the principle of the subsidiary nature
of the criminal law. Although the dynamics of the social changes and the number of the so-
lutions and means at the legislator s disposal hinder optimising such type of decisions, but
it must be remembered that the legislator s inappropriate (in relation to the qualities of the
object of regulation) selection of the instruments of impact results in the destruction of law
as the measure of social control.
wydania decyzji na podstawie art. 115 ż 4 o.p. jeszcze przed nowelizacją art. 24
ust. 2 u.k.s.
Summary
of the article: The competence of a tax inspection authorities to issue a decision on hol-
ding a partnership s/company s former partners/shareholders liable
A tax inspection in a liquidated company has given rise to many doubts in the practice of
the tax authorities and the tax inspection authorities. The prevailing laws and regulations
do not provide for the possibility of carrying out such inspection which does not mean that
76 Zeszyty Naukowe Sądownictwa Administracyjnego 4 (37)/2011
in specific circumstances the former shareholders or members of the management boards of
the liquidated companies will not be held liable for the outstanding tax liabilities that were
not paid when the company was in existence. One of the material problems related to the
issue in question is liquidation of a partnership (established both under the Civil Code and
the Partnerships and Companies Code) in the course of the tax proceedings conducted by
the tax authorities and the tax inspection authorities. In such event the tax inspectors will
have to effectively end the initiated proceedings and take the decision on instituting sepa-
rate proceedings against all the partners of the liquidated partnership in order to decide on
holding them liable for the outstanding tax liabilities under Art. 115.4 of the Tax Code dated
29 August 1997.
Such decision in the case seems to be obvious in the case of the tax authorities. The
practice of the tax inspection authorities so far has been inconsistent, mainly due to the in-
terpretation doubts concerning their competence to make the decision under Art. 115.4 of
the Tax Code. The judicial decisions of the administrative courts initially recognised the tax
inspection authorities as lacking capacity to issue such decisions. Two judgements passed by
the Supreme Administrative Court following the analysis of the problem started a new line
of adjudication rendering it possible. However, this line has not become generally approved.
Most of the tax inspection authorities still do not issue decisions in the said procedure, en-
ding the proceedings with the inspection result and transferring the case to the territorially
competent director of the tax office. In the event the taxpayers complain about such decision,
the administrative courts accept the said procedure in their decisions. As a result there are
significant differences concerning the evaluation of the proper form in which the tax inspec-
tion authorities should end the proceedings, also in the judicial decisions of the administra-
tive courts, which should not be the case.
In order to remove the existing discrepancies in the judicature, it should be procured
under Art. 15.1.2 and 15.1.3. of the Law on Proceedings Before Administrative Courts of 30
August 2002 that the Supreme Administrative Court adopts a resolution aimed at clarifying
the interpretation of Art. 115 of the Tax Code and determining whether it may be applied
also by the tax inspection authorities.