The aim of this article is to highlight that the actual role of the administrative courts in tax matters is not only applying law, in the classical meaning, but also making law. In fact, those two terms: making law and applying law are difficult to distinguish. The question is, to what extent the administrative courts should participate in law making. The fact is, that in numerous cases judgements protect taxpayers from negative effects of tax regulations.
Administration and You: Principles of Administrative Law Concerning the Relations between Administrative Authorities and Private Persons: A Handbook. Council of Europe publishing, 1996.
Bilak, Daniel A. "Administrative Justice in Lithuania." An Assessment, United Nations Development Programme (Vilnius, November 2003).
G.P. v State. The Supreme AdministrativeCourt of Lithuania, 2006, no. N 5 - 1886.
K.Š. v State. The Supreme Administrative
This study examines the lack of legal possibility for defence in the event of a Denial of Revocation of a permit for access to classified information. The analysis of the research is focused on the appeal procedure before the Supreme Administrative Court of Bulgaria and the possibilities for conducting an internal inquiry into the conformity with the law of the Denial or Revocation ad hoc within the appeal and/or cassation procedures before the Supreme Administrative Court
This article refers to the issues associated with the crucial significance of the interpretation of tax law provisions made by administrative courts in the course of the judicial inspection of tax decisions, within the context of protecting the subjective rights of taxpayers. The analysis in that regard has been prepared based on the provisions of art. 153 of the Act of 25 July 2002 on Proceedings before Administrative Courts, which expresses the important rule of binding the court and the administrative authority, whose act was the subject of an appeal, with a legal assessment and instructions regarding the further proceedings described in the decision of the administrative court.
As a result of this rule, a decision of an administrative court exerts the results exceeding the scope of judicial administrative proceedings, while its effect also covers the future tax proceedings. If the legal assessment made by the court refers to the regulations that affect the subjective rights of a taxpayer, it means that the administrative court imposes the effects of “its” interpretation of those provisions on a tax authority. In turn, the tax authority is obliged to respect those rights in accordance with the opinions of the court, which usually affects the final resolution of a tax case.
It should be borne in mind that a taxpayer, by submitting an appeal against a tax decision to an administrative court, demands not only an inspection of the acts of tax administration, but also - which should be emphasized - demands the execution of its rights, including its subjective rights. Therefore, we should not forget the crucial role of the administrative courts in the protection of the substantive rights of taxpayers. The instrument that allows the administrative courts to guard the subjective rights of taxpayers, consists in the procedural regulations included in the provisions on proceedings before administrative courts, and in particular art. 153 of the Act on Proceedings before Administrative Courts in Poland.
This paper focuses specifically on the fundamental part of the right to a fair trial, namely access to a court. The aim of this article is an attempt to analyse the difference between the requirements of European standards and how they are reflected in Polish legislation. First of all, I am going to analyze basic European standards specified in Article 6(1) of the Convention for the Protection of Human Rights and Fundamental Freedoms, Recommendation Rec(2004)20 on the judicial review of administrative acts and in the jurisprudence of the European Court of Human Rights. Then I will focus on selected aspects of the problem of judicial review of administrative acts specified in the Act of 30th August 2002 Law on Proceedings before Administrative Courts. I will discuss several specific topics from this field, which can be considered as crucial in relation to access to court, namely: definition of terms for access to justice by an individual, exhausting administrative remedies before judicial review, locus standi and legal aid.
Tribunal judgment of 25 February 1999, K 23/98, OTK 1999, No. 2, item 25.
Polish Constitutional Tribunal judgment of 17 May 2005, K 6/04, OTK ZU No. 5/A/2005, item 50.
Polish Constitutional Tribunal judgment of 12 January 2012, Kp 10/09, OTK-A 2012, No. 1, item 4.
Supreme AdministrativeCourt judgment of 23 May 2014, II OSK 1009/14, CBOSA.
Supreme AdministrativeCourt decision of 21 June 2012, II FW 1/12, CBOSA.
Supreme AdministrativeCourt judgment of 2 February 2011, II OSK 132/10, CBOSA
closer study. Danske Skatteadvokater wanted the symposium to reveal, for instance, if structural differences in the way taxation cases were dealt with in the Nordic countries could provide an insight into the difficulty for Danish taxpayers to win in the tax situation. The participants in the symposium comprised Danish tax attorneys and researchers of tax law from Denmark, Sweden, and Norway. Olof Olsson, former Justice of the Finnish Supreme AdministrativeCourt ( Högsta förvaltningsdomstolen ), represented Finland.
Both Sweden and Finland have a tradition of public
unfortunate, since the law provides fascinating insights into emotion work, which operated on a cognitive level and aimed both to evoke and suppress emotions. Hochschild: »Emotion Work«, p. 561.
The law originated in the early 1850s and remains in force today, thereby providing an excellent starting point for an exploration into continuities and changes concerning »feeling rules« for encounters between subjects and the state. As we can no longer study the »gestures of emotion work« in these interactions directly, I will use the proceedings of the administrativecourt
. “Upravno sudovanje u svjetlu prilagodbe standardima EU-a” [Administrative adjudication in light of adjustments to EU standards]. In Jakša Barbić (ed.). Reforma upravnog sudstva i upravnog postupanja [Reform of administrativecourts and administrative procedures]. Zagreb: Hrvatska akademija znanosti i umjetnosti (HAZU), 58–63.
Koprić, Ivan (ed.). 2014. Europeizacija upravnog sudovanja [The Europeanisation of administrative adjudication]. Zagreb: Institut za javnu upravu.
Kovač, Polonca. 2012. “Fighting Administrative Silence in European and Slovene Law and