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Własnoręczny podpis jako element konstytutywny pisemnej formy czynności prawnej

100%
Kuniewicz Z.
Rejent
|
2022
|
issue 10 (378)
46-62
EN
The aim of this paper is to explain doubts that arise in the application of laws that standardize those forms of acts in law which require, as an indispensable element, a handwritten signature of the person who makes a declaration of intent, placed on a document that includes such a declaration. Problematic questions related to signature apply in particular to the following issues: what should such a signature express?; is it enough for it to only include the surname?; should a signature be legible?; what letter shapes are admissible when placing a signature? or where on a document must such a graphical sign be placed? The conclusions that flow from the discussion included in the article boil down to the following findings: (i) a signature must be understood as a graphical sign that includes at least the surname that allows identification of the author of the declaration of intent; (ii) the signature may be illegible, some letters may be omitted; (iii) it is admissible for the signature to be made in capital letters; (iv) the signature should be placed under the text of the declaration of intent; (v) the person who only acquired the skill to write their first and second name may make a declaration of intent in writing.
2
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Zasada ogólna pisemności w postępowaniu podatkowym

67%
Masternak M.
Kwartalnik Prawa Podatkowego
|
2022
|
issue 3
163-178
EN
The subject of the article is an analysis of the principle of writing, which is one of the general principles of tax proceedings. The aim of the study is to establish and explain the essence of this principle and the requirements related to its implementation, taking into account recent changes to the provisions constituting the said principle, including the newly regulated methods of authentication of letters recorded in paper or electronic form. The author tries to answer the question whether these changes are limited to ordering and standardizing the terminology used in the Tax Ordinance and the Electronic Service Act, or whether they shape the content of the rules of writing anew. The article also includes an assessment of the current regulation and de lege ferenda conclusions regarding this principle.
PL
Przedmiotem artykułu jest analiza zasady pisemności, będącej jedną z zasad ogólnych postępowania podatkowego. Celem opracowania jest ustalenie i wyjaśnienie istoty tej zasady oraz wymogów związanych z jej realizacją, z uwzględnieniem niedawnych zmian przepisów konstytuujących wymienioną zasadę, w tym nowo uregulowanych sposobów uwierzytelniania pism utrwalonych w postaci papierowej lub elektronicznej. Autor podejmuje próbę odpowiedzi na pytanie, czy zmiany te ograniczają się do uporządkowania i ujednolicenia terminologii stosowanej w Ordynacji podatkowej i w ustawie o doręczeniach elektronicznych, czy też na nowo kształtują treści zasady pisemności. W artykule zawarta jest też ocena obecnej regulacji oraz wnioski de lege ferenda dotyczące tej zasady.
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