Search results

1

Glosa do postanowienia Naczelnego Sądu Administracyjnego z dnia 30 kwietnia 2015 r., I FZ 72/15. Przyznanie prawa pomocy w kontekście sytuacji materialnej podatnika

100%

Bernat R.

Studia Iuridica

|

2016

|

vol. 66

9-15

PL

In connect judgement, the Supreme Administrative Court granted right, a taxable person who has been refused the right of assistance thus also possibility of defending their position on the complaints about the decision of the tax authority concerning the multimillion tax liability. The Court of second instance states that the Provincial Administrative Court in assessing the reasons justifing the application of the law should help carry out simulations of the effects of incurring expenses related to legal entry to the assets of the taxable person and the people with him in the household. In addition, the Supreme Court stresses that in determining the value of the assets of the taxpayer must be taken into account only the assets – without excercising a taxable person claims and obligations. According to the author the vote decision is an example of a rational approach to the issue of the right of assistance in the case of taxable persons whose entire property subject to execution. It is essential that the courts processed the applications for the grant of the right in the help i.a. in the context of the possibility of payment of legal entry and real estate has the taxpayer. In the case entry of the Court is 100 000 PLN (maximum) and every taxable person whose tax liability would amount to tens of millions of zloty wouldn’t be able to pay such costs. This may not however prevent the implementation of the right to go to court against such taxpayer.

2

Glosa do postanowienia Naczelnego Sądu Administracyjnego z dnia 30 kwietnia 2015 r., I FZ 72/15. Przyznanie prawa pomocy w kontekście sytuacji materialnej podatnika

100%

Bernat R.

Studia Iuridica

|

2016

|

vol. 66

9-15

PL

In connect judgement, the Supreme Administrative Court granted right, a taxable person who has been refused the right of assistance thus also possibility of defending their position on the complaints about the decision of the tax authority concerning the multimillion tax liability. The Court of second instance states that the Provincial Administrative Court in assessing the reasons justifing the application of the law should help carry out simulations of the effects of incurring expenses related to legal entry to the assets of the taxable person and the people with him in the household. In addition, the Supreme Court stresses that in determining the value of the assets of the taxpayer must be taken into account only the assets – without excercising a taxable person claims and obligations. According to the author the vote decision is an example of a rational approach to the issue of the right of assistance in the case of taxable persons whose entire property subject to execution. It is essential that the courts processed the applications for the grant of the right in the help i.a. in the context of the possibility of payment of legal entry and real estate has the taxpayer. In the case entry of the Court is 100 000 PLN (maximum) and every taxable person whose tax liability would amount to tens of millions of zloty wouldn’t be able to pay such costs. This may not however prevent the implementation of the right to go to court against such taxpayer.

3

Analiza rozbieżności w stosowaniu prawa przez sądy rejonowe w zakresie opłaty sądowej od wniosku o nadanie klauzuli wykonalności tytułowi egzekucyjnemu pochodzącemu od sądu administracyjnego

84%

Kwaśniak A.

Roczniki Administracji i Prawa

|

2020

|

vol. 4

|

issue XX

155-163

EN

The author of the article presents an issue absent in previous literature regarding the amount of the court fee for an application for an enforcement clause of an enforcement order from an administrative court. As it turns out, the district courts, which by virtue of the Act are competent to issue such clauses, divergently interpret the provisions of the Act on court costs in civil matters, resulting in charging fees in at least three different amounts. The author presents a range of possible interpretations of the provisions of the Act, formulating a de lege ferenda conclusion that could easily standardize the practice of applying the law.

PL

Autor artykułu przedstawia nieobecne w dotychczasowej literaturze zagadnienie dotyczące wymiaru opłaty sądowej od wniosku o nadanie klauzuli wykonalności tytułowi egzekucyjnemu pochodzącemu od sądu administracyjnego. Jak się okazuje, sądy rejonowe, które z mocy ustawy są władne nadawać tego rodzaju klauzule, rozbieżnie interpretują przepisy ustawy o kosztach sądowych w sprawach cywilnych, skutkiem czego jest pobieranie opłat w przynajmniej trzech różnych wysokościach. Autor prezentuje wachlarz możliwych interpretacji przepisów ustawy, formułując wniosek de lege ferenda, mogący w prosty sposób ujednolicić praktykę stosowania prawa.

4

Zatwierdzenie ugody zawartej przed mediatorem

59%

Strumiłło T.

Opolskie Studia Administracyjno-Prawne

|

2014

|

vol. XII

|

issue 2

91-126

EN

This paper concerns the procedure for recognition and declaration of enforceability of a settlement agreement resulting from mediation. The author analyses both static (courts competent to receive requests for ratification, parties to court proceedings) and dynamic aspect of this procedure (requirements which the request for recognition or declaration of enforceability must satisfy, a type of trial, the content of a court’s decision, service of thereof, admissibility of actions against a court’s decision). Furthermore, the article comprises comments on the scope of evaluation of terms of a settlement and on the effects of ratification or refusal of recognition / granting enforceability. The author makes extensive remarks on a significant practical matter of settlement agreements which cover several disputes (especially in a situation when a number of court proceedings were initiated by the parties and then single mediation, commenced afterwards, refers to more than one case). It is stated that in principle one court is competent to recognize / declare enforceable the settlement agreement which exceeds an extent of a claim which is the subject of a litigation. Furthermore, the question of consequences of withdrawal of a claim which initiated litigation (during which a court refers parties to mediation) on the request for ratification of a settlement agreement resulting from mediation is addressed. The paper also concerns the problem of admissibility of mediated agreements in divorce and separation proceedings. Although mediation is of high importance in such matters, a settlement agreement should not be a subject of ratification. Its provisions – on: parental contact with a minor child, the burden of the costs of living and educating a child, sharing a common accommodation and division of joint property – may be included in the court’s ruling on divorce / separation. Finally, an issue of a form of the settlement agreement in cases concerning real estate is referred to. Unclear regulation results in divided opinions whether notarial deed is necessary. According to the author, it is also possible to recognize settlements made in written form.

Refine search results

2 Studia Iuridica

1 Opolskie Studia Administracyjno-Prawne

1 Roczniki Administracji i Prawa

1 2021

2 2016

1 2014

2 Bernat R.

1 Kwaśniak A.

1 Strumiłło T.

Glosa do postanowienia Naczelnego Sądu Administracyjnego z dnia 30 kwietnia 2015 r., I FZ 72/15. Przyznanie prawa pomocy w kontekście sytuacji materialnej podatnika

Glosa do postanowienia Naczelnego Sądu Administracyjnego z dnia 30 kwietnia 2015 r., I FZ 72/15. Przyznanie prawa pomocy w kontekście sytuacji materialnej podatnika

Analiza rozbieżności w stosowaniu prawa przez sądy rejonowe w zakresie opłaty sądowej od wniosku o nadanie klauzuli wykonalności tytułowi egzekucyjnemu pochodzącemu od sądu administracyjnego

Zatwierdzenie ugody zawartej przed mediatorem