SPIS TREŚCI STUDIA I ARTYKUŁY VARIA ORZECZNICTWO

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1 SPIS TREŚCI STUDIA I ARTYKUŁY Prof. dr hab. Bogusław Banaszak (Uniwersytet Wrocławski) Trybunał Stanu stagnacja czy zmiany... 9 Summary Prof. dr hab. Andrzej Gomułowicz (Uniwersytet im. Adama Mickiewicza w Poznaniu) Sprawiedliwość opodatkowania jako przesłanka prawodawcza i orzecznicza Summary Mgr Marta Kulikowska (NSA Biuro Orzecznictwa) Mgr Michał Król (NSA Biuro Orzecznictwa) Interes prawny wnioskodawcy w postępowaniu o unieważnienie prawa ochronnego na znak towarowy w praktyce sądownictwa administracyjnego Summary Mgr Elżbieta Lemańska (asystent sędziego w WSA w Białymstoku) Opłata skarbowa od pełnomocnictwa (prokury) w postępowaniu sądowoadministracyjnym (uwagi na tle ustawy z dnia 16 listopada 2006 r. o opłacie skarbowej) Summary VARIA Dr Piotr Fiedorczyk (Uniwersytet w Białymstoku) Nieznane dokumenty dotyczące organizacji Najwyższego Trybunału Administracyjnego wiirp Dokument nr 1. Instrukcja dla Sekretariatu Prawniczego Najwyższego Trybunału Administracyjnego ORZECZNICTWO I. Europejski Trybunał Sprawiedliwości Postępowanie prejudycjalne (wyroki: z dnia 12 lutego 1974 r., sprawa 166/73 Rheinmühlen v. Einfuhr- und Vorratsstelle Getreide, s. 83; z dnia 30 września 1987 r., sprawa 12/86 M. Demirel v. Miasto Schwäbisch Gmünd, s. 84) (wybór i opracowanie: Władysław Czapliński).. 83 II. Europejski Trybunał Praw Człowieka Ograniczenie korzystania z mienia i rozporządzania nim [wyroki w sprawach: Skibińscy przeciwko Polsce (skarga nr 52589/99), Rosiński przeciwko Polsce (skarga nr 17373/02),

2 4 Zeszyty Naukowe Sądownictwa Administracyjnego 1(16)/2008 Skrzyński przeciwko Polsce (skarga nr 38672/02), Pietrzak przeciwko Polsce (skarga nr 38185/02)] (opracowała Agnieszka Wilk) III. Trybunał Konstytucyjny Konstytucyjne warunki bezpośredniego stosowania nowego prawa (wyrok Trybunału Konstytucyjnego z dnia 10 grudnia 2007 r. sygn. akt P 43/07) (wybór i opracowanie: Irena Chojnacka) IV. Sąd Najwyższy Wyrok Sądu Najwyższego z dnia 10 maja 2007 r. (sygn. akt III SK 24/06) [dot. przedsiębiorcy w rozumieniu art. 4 pkt 1 u.o.k.i k.] (wybór i opracowanie: Andrzej Wróbel) V. Naczelny Sąd Administracyjny i wojewódzkie sądy administracyjne A. Orzecznictwo Naczelnego Sądu Administracyjnego 1. Uchwała składu siedmiu sędziów Naczelnego Sądu Administracyjnego z dnia 17 grudnia 2007 r. sygn. akt I FPS 5/07 [dot. zakresu pojęcia wydanie decyzji według Ordynacji podatkowej] Uchwała składu siedmiu sędziów Naczelnego Sądu Administracyjnego z dnia 28 stycznia 2008 r. sygn akt I FPS 7/07 [dot. wartości przedmiotu zaskarżenia] B. Orzecznictwo wojewódzkich sądów administracyjnych (wybór i opracowanie: Bogusław Gruszczyński) 1. Wyrok Wojewódzkiego Sądu Administracyjnego w Lublinie z dnia 20 kwietnia 2007 r. sygn.akt III SA/Lu 561/06 [dot. kary pieniężnej za przejazd pojazdem nienormatywnym bez zezwolenia] Wyrok Wojewódzkiego Sądu Administracyjnego w Opolu z dnia 23 maja 2007 r. sygn. akt I SA/Op 85/07 [dot. kognicji sądu adm. w kwestii wyłączenia dokumentu z akt sprawy ze względu na interes publiczny] Wyrok Wojewódzkiego Sądu Administracyjnego w Szczecinie z dnia 27 czerwca 2007 r. sygn. akt II SA/Sz 210/07 [dot. obowiązku meldunkowego przy prawie do zasiłku dla bezrobotnych] Wyrok Wojewódzkiego Sądu Administracyjnego w Lublinie z dnia 11 lipca 2007 r. sygn. akt I SA/Lu 134/07 [dot. przekształcenia prawa użytkowania wieczystego w prawo własności nieruchomości w aspekcie ustawy o podatku od towarów iusług] Wyrok Wojewódzkiego Sądu Administracyjnego w Białymstoku z dnia 23 sierpnia 2007 r. sygn. akt II SA/Bk 461/07 [dot. wyboru i liczby członków komisji rewizyjnej rady gminy] VI. Wnioski Prezesa NSA i pytania prawne sądów administracyjnych skierowane do Trybunału Konstytucyjnego (opracowała Irena Chojnacka) 1. Odpowiedzi Trybunału Konstytucyjnego w 2007 r. na pytania prawne sądów administracyjnych skierowane w trybie art. 193 Konstytucji Pytania prawne sądów administracyjnych VII. Glosy Prof. dr hab. Janusz Trzciński (Uniwersytet Warszawski, Uniwersytet Wrocławski) Glosa do wyroku Trybunału Konstytucyjnego z dnia 23 października 2007 r. sygn. akt P 10/07 [dot. art. 190 ust. 3 Konstytucji wydanie przez TK wyroku z klauzulą odraczającą obowiązywanie niekonstytucyjnego przepisu]

3 Spis treści 5 Mgr Wojciech Hrynicki (asystent, Uniwersytet Śla ski w Katowicach) Glosa do wyroku NSA z dnia 4 kwietnia 2007 r. sygn. akt II OSK 614/06 [dot. atrybutów władzy rodzicielskiej wybór imienia dziecka] KRONIKA Kalendarium sądownictwa administracyjnego (listopad grudzień 2007 r.) (opracował Przemysław Florjanowicz-Błachut) BIBLIOGRAFIA Publikacje z zakresu postępowania administracyjnego i sądowoadministracyjnego (listopad grudzień 2007 r.) (opracowała Marta Jaszczukowa) Skorowidz Zeszytów Naukowych Sądownictwa Administracyjnego za 2007 r. (wkładka) (Opracował: Paweł Skrzeliński)

4 TABLE OF CONTENTS STUDIES AND ARTICLES Professor Bogusław Banaszak, Ph.D. (The Wrocław University) The Tribunal of State stagnation or changes... 9 Summary Professor Andrzej Gomułowicz, Ph.D. (The Adam Mickiewicz University) The justice of taxation as the legislative and judicial premise Summary Marta Kulikowska, M.A.; Michał Król, M.A. (the Judicial Decisions Bureau of the SAC) The legal interest of the applicant in the proceedings for cancellation of the right of protection for a trademark in the practice of administrative courts Summary Elżbieta Lemańska, M.A. (assistant to the judge in the Voivodship Administrative Court in Białystok) The stamp duty on a power of attorney (proxy) in proceedings before administrative courts (comments against the background of the Act on Stamp Duty of 16 November 2006) Summary VARIA Piotr Fiedorczyk, Ph.D. (University in Białystok) Unknown documents on the organisation of the Supreme Administrative Tribunal in the 2 nd Republic of Poland Document No. 1 Instruction for the Legal Secretariat of the Supreme Administrative Tribunal JUDICIAL DECISIONS I. The European Court of Justice Preliminary questions (judgements dated: 12 February 1974, Case C-166/73 Rheinmuhlen-Dusseldorf v Einfuhr- und Vorratsstelle fur Getreide und Futtermittel, p. 83; 30 September 1987, Case C- 12/86 Meryem Demirel v City of Schwabisch Gmund, p. 84 (selected and prepared by Władysław Czapliński) II. The European Court of Human Rights Restricting the right to use and dispose of assets judgments in the cases: Skbińscy v. Poland (application No /99), Rosiński v. Poland (application No /02),

5 Table of contents 7 Skrzyński v. Poland (application No /02), Pietrzak v. Poland (application No /02) (prepared by Agnieszka Wilk) III. The Constitutional Tribunal The constitutional conditions of the direct application of new laws (judgement of the Constitutional Tribunal 10 December 2007, file No. P 43/07) (selected and prepared by Irena Chojnacka) IV. The Supreme Court Judgement of the Supreme Court of 10 May 2007 r. (file No. III SK 24/06) [re. undertaking within the meaning of Art. 4.1 of the Act on protection of Competition and Consumers] (selected and prepared by Andrzej Wróbel) V. The Supreme Administrative Court and the Voivodship Administrative Courts A. The judicial decisions of the Supreme Administrative Court: 1. Resolution of seven judges of the Supreme Administrative Court of 17 December 2007 (file No. I FPS 5/07) [re. the scope of the term making decision in the Tax Code] Resolution of seven judges of the Supreme Administrative Court of 28 January 2008 (file No. I FPS 7/07) [re. the value of the object of appeal against decision] B. The judicial decisions of the Voivodship Administrative Courts (selected and prepared by Bogusław Gruszczyński): 1. Judgement of the Voivodship Administrative Court in Lublin of 20 April 2007 (file No. III SA/Lu 561/06) [re. fine for driving a non-standrad vehicle without a permit] Judgement of the Voivodship Administrative Court in Opole of 23 May 2007 (file No. II SA/Op 85/07) [re. cognition of an administrative court as regards excluding a document from the file of the case due to public interest] Judgement of the Voivodship Administrative Court in Szczecin of 27 June 2007 (file No. II SA/Sz 210/07) [re. the obligation to register as permanent resident and the right to the unemployment benefit] Judgement of the Voivodship Administrative Court in Lublin of 11 July 2007 (files No. I SA/Lu 134/07) [re. transformation of the right of perpetual usufruct into the right of ownership of real property in the aspect of the Act on Tax on Goods and Services] Judgement of the Voivodship Administrative Court in Białystok of 23 August 2007 (files No. I SA/Bk 461/07) [re. the selection and the number of members of the Board of Auditors of the Commune Council] VI. The applications of the President of the SAC and the preliminary questiona of the administrative courts to the Constitutional Tribunal (prepared by Irena Chojnacka) 1. Responses of the Constitutional Tribunal in 2007 to the preliminary questions submitted under Art. 193 of the Constitution The preliminary questions of the administrative courts VII. Glosses Professor Janusz Trzciński, Ph.D. (The Warsaw University, The Wrocław University) Gloss to the decision of the Constitutional Tribunal of 23 October 2007, file No. P 10/07 [re. Art of the Constitution the judgement of the Constitutional Tribunal with the clause deferring the effective date of an unconstitutional act]

6 8 Zeszyty Naukowe Sądownictwa Administracyjnego 1(16)/2008 Wojciech Hrynicki, M.A. (assitant, the Silesian University in Katowice) Gloss to the decision of the SAC of 4 April 2007, file No. II OSK 614/06 [re. the attributes of parental powers choosing a child s name] CHRONICLE The schedule of events in the administrative jurisdiction (November December 2007) (prepared by Przemysław Florjanowicz-Błachut) BIBLIOGRAPHY Publications in the area of the administrative procedure and the proceedings before administrative courts (November December 2007) (prepared by Marta Jaszczukowa) Reference guide of the Scientific Bulletin of the Administrative Courts for the year 2007 (insert) (prepared by Paweł Skrzeliński)

7 Summary of the article: The Tribunal of State stagnation or changes It s worth considering if we actually need a tribunal appointed anew every 4 years with a different bench whose activities are limited as was the case in the years to participating in the nomination of its members. Following the example set by certain democratic states the powers of the liquidated Tribunal of State could be transferred to the Constitutional Tribunal. And if such body as the Tribunal of State exists it could be revived somehow. This article attempts to present certain suggestions to that extent. The Tribunal of State decides on liability for violations of the Constitution or a law or act committed in connection with an office held or within its scope. The following persons shall be constitutionally liable towards the Tribunal of State: the President, the Prime Minister and members of the Council of Ministers and the other persons holding the highest state positions. The very construction of constitutional liability complies with the standards of the democratic state of law. However, there are no effective mechanism of enforcing such liability. One of such mechanisms would be extending its subject-related scope by including the deputy-ministers and the MPs. Unfortunately, the Polish political culture does not imply resignation of the persons holding the highest state positions upon institution of criminal proceedings against them. Hence the proposal of the Tribunal of State to make decision on suspending such persons in his or her duties until the competent court makes its final and valid decision. Alike in the case of the MPs, the persons holding the highest state positions may display behaviours which impair the dignity of their office but do not represent basis for instituting criminal proceedings. In such event the Tribunal of State should be able to decide on removing such persons from their positions. As the Tribunal of State has jurisdiction over the persons holding state positions then it would be logical to entrust to it the cases for dismissal of a judge and grant to it the powers to decide on withdrawing the immunity of a judge and on the disciplinary liability of the judges and public attorneys. The above proposal to extend the powers of the Tribunal of State and the resulting increase of its systemic role must be coupled with increasing its independence of the Parliament of one term and making its appointment a non-political process. The most simple solution would be making the election of its members similar to the election of the judges of the Constitutional Tribunal. Therefore the Tribunal of State should be composed of 15 members alike the Constitutional Tribunal appointed individually by the Sejm for the term of 9 years.

8 Summary of the article: The justice of taxation as the legislative and judicial premise Justice must always with the quality of good law and at the same time must be the basic criterion for evaluation of law. This is due to the fact that law should be just by its nature. Although the notion of justice, including tax justice, is exceptionally ambiguous, but one cannot negate the existence of justice. The laws and regulations which are not just, shall remain only laws and regulations but will never acquire the dignity of law. The constitutional regulations applying to the principle of equality in taxation and the principle of universality of taxation evoke a few reflections. Firstly, they impose the understanding of the function and role of the state in the area of fiscal legislation. The Constitution set out the principles governing the relations between the public authorities and an individual. Secondly, in the democratic state of law, the law, including the tax laws, must be the instrument of freedom. The touchstone shall be the effectiveness with which the constitutional regulations counteract such solutions in the area of fiscal legislation which are arbitrary as they obviously breach the prevailing constitutional standards. Thirdly, the fiscal legislation displays the dilemma related to the substance of the tax liabilities. It concerns settling the ethical, legal and economic conflicts when deciding what is due and to whom in the area of taxation i.e. which principles should be used in order to determine the substance and scope of tax liabilities and how to distribute them between the taxpayers. Fourthly, there is a problem of liability of the public authorities for defective fiscal legislation. The key role is played here by the results of the decisions of the Constitutional Tribunal as to the unconstitutionality of laws and regulations in the area of fiscal legislation.

9 Summary of the article: The legal interest of the applicant in the proceedings for cancellation of the right of protection for a trademark in the practice of administrative courts

10 This article discusses the very important and interesting problems of understanding, both in the literature and, first of all, in the judicial decisions, of the legal interests determining the recognition of a title of a party to appear in proceedings before administrative authorities and administrative courts. The authors summarise the opinions in that respect expressed in the literature and confront them with the judicial decisions of the administrative courts. They notice that at the level of general, notional ponderings there are no material discrepancies in the understanding of legal interest, while in the judicial decisions, in which that notion refers to a particular legal and factual status, one can notice certain diversity. This article analyses a few judicial decisions in which the court examined the existence of legal interest being the basis of request to cancel the right of protection for a trademark. The analysis includes critical elements. Furthermore, the authors emphasise that the understanding of legal interest of an applicant in judicial decisions (giving that term a narrower or wider scope of meaning) translates into the scope of freedom to carry on business activity with the use of competing trademarks. It also delimits the possibility of defending one s rights in proceedings before administrative authorities and administrative courts. The arguments raised in the article are duly corroborated with quotations from the literature and judicial decisions.

11 Summary of the article: The stamp duty on a power of attorney (proxy) in proceedings before administrative courts (comments against the background of the Act on Stamp Duty of 16 November 2006) This article presents the general problems related to the principles of payment of the stamp duty on a documents evidencing the granting of a power of attorney (proxy) in proceedings before administrative courts introduced in the Act on Stamp Duty of 16 November 2006 (Journal of Laws of 2006, No. 225, item 1635, as amended) which came into force on 1 January The author used the comparative method the issues regulated in the above mentioned act is presented in connection with the regulation of the said problem prevailing until 31 December 2006 under the Act on Stamp Duty of 9 September 2000 (Journal of Laws of 2004, No. 253, item 2532, as amended). The analysis has the nature of a comment to the consecutive provisions of the Act of 16 November 2006 regulating the issues related to the submission of a power of attorney (proxy) in proceedings before administrative courts. The author presented (within the above mentioned limits) the subject scope of the obligation to pay the stamp duty, among others, specified the types of documents the submission of which triggers the obligation to pay the stamp duty and included the doubts related to the payment of the stamp duty on submission of a document evidencing the granting of a substitutive power of attorney and an authorisation to representation in proceedings granted to a legal trainee which arise in the context of regulation. She also presented the admissible method of evidencing the payment of the stamp duty, in particular the problems related thereto in the practice of the administrative courts. She charcterised the circle of entities obliged to pay the stamp duty and the principles of liability for defaulting

12 on that obligation. This publication also includes comments on discrepancies between the provisions of the Act and the implementing regulations thereto (in particular concerning the moment of the arising and expiration of the tax liability) and the provisions of the Tax Code of 29 August 1997 (Journal of Laws of 2005, No. 8, item 60, as amended). The issues related to exemptions from the obligation to pay the stamp duty in the Act of 16 November 2006 were discussed marginally due to the vast scope of that problem.