Wyłączenie gminy z obowiązku płacenia podatku VAT przy realizacji niektórych zadań w zakresie edukacji – glosa aprobująca do wyroku Wojewódzkiego Sądu Administracyjnego w Poznaniu z 9 czerwca 2017 r. (I FSK 1271/15)
Exemption of a municipality from the obligation to pay VAT when performing certain education tasks – approving commentary on the ruling of the Voivodship Administrative Court in Poznań of 9 June 2017 (I FSK 1271/15)
This commentary applies to the issue of acknowledging the municipality as a remitter of VAT within the framework of the performance of education tasks in the form of the organization of school canteens, holidays for children and youths, the involvement of children and youths in artistic shows and learning to swim, as well as the involvement of children and youths in international exchanges. The analysis of the regulations of EU law and the provisions regulating the tasks of a municipality indicate that the position of the Supreme Administrative Court and the exemption of a municipality from taxation with VAT in the case of broadly-understood educational services are correct.
Rozumienie zwrotu „od dnia wydania orzeczenia” użytego w art. 24 ust. 2a ustawy o świadczeniach rodzinnych – glosa krytyczna do wyroku Wojewódzkiego Sądu Administracyjnego we Wrocławiu z 9 maja 2018 r. (IV SA/Wr 155/18)
Specification of the date of awarding a nursing benefit – critical commentary on the ruling of the Voivodship Administrative Court in Wrocław of 9 May 2018 (IV SA/Wr 155/18)
The ruling, to which the commentary refers, applies to the matter of specifying the date from which the nursing benefit needs to be awarded if the application for the award of a benefit of this type is filed within three months of the date on which the judgment of the ordinary court determining invalidity becomes final, rather than from the date on which it is issued.
According to the Voivodship Administrative Court (VAC) in Wrocław, when settling a matter of the award of a nursing benefit, the bodies of public administration breached substantive law – Article 24, para. 2a of the Act on Family Benefits of 28 November 2003 – because they did not notice the difference between the date on which the judgment regarding invalidity or the degree of invalidity was issued by the county and voivodship groups responsible for adjudicating on invalidity and the date on which the ruling on invalidity or the degree of invalidity is issued in the form of a judgment by the ordinary court and, consequently, did not draw the appropriate conclusion regarding the first date from which the requested benefit needed to be awarded. In this ruling, it was concluded that, in the case of a ruling on invalidity by an ordinary court, the deadline referred to in Article 24, para. 2a of the Act on Family Benefits is measured from the date on which the ruling on the matter becomes final and not from the date on which it is issued.
Procedura wyboru sołtysa w przypadku jednego kandydata – glosa krytyczna do wyroku Wojewódzkiego Sądu Administracyjnego w Gdańsku z 22 marca 2018 r. (III SA/Gd 97/18)
Procedure of selecting a village leader in the case of a single candidate – critical commentary on the ruling of the Voivodship Administrative Court in Gdańsk of 22 March 2018 (III SA/Gd 97/18)
The ruling to which the commentary applies refers to the matter of the admissibility of withdrawing from voting and electing the only registered candidate in the village leader elections. The administrative court adjudicated that this solution is inconsistent with the Act on the Municipal Self-Government. The author expresses a critical opinion in the light of such a judgment. He mentions that the provisions of the Act on the Municipal Self-Government give the municipal authorities a great deal of discretion in specifying the electoral procedure, not ruling out the ability to withdraw from voting on the facts in the case. Furthermore, there are numerous arguments in favour of the selection of the only candidate, including the lack of procedure that would bring about the fact that the post of village leader is filled if the majority of the inhabitants oppose the candidate in the election.
Możliwość zaskarżenia części decyzji w odwołaniu – glosa częściowo krytyczna do wyroku Naczelnego Sądu Administracyjnego z 11 października 2016 r. (II GSK 712/15)
Ability to contest a part of a decision in an appeal – partially critical commentary on the ruling of the Supreme Administrative Court of 11 October 2016 (II GSK 712/15)
The commentary applies to the ruling of the Supreme Administrative Court in which the court assessed the problem of the ability to file an appeal against a part of an administrative decision, which the appellant contested as being defective, and then expressed an assessment of the judgment of the court of the first instance in this respect. An equally important element of the case is the critical assessment of the judgment of the court of the first instance, which acknowledged that the activities of the administrative authorities in such a case are correct. According to the Supreme Administrative Court, the appeal authority overstepped the limits of the appeal, conducting appeal proceedings with respect to the entire decision, including the part in which it was not contested. It then overruled it in whole and referred the case to the authority of the first instance for a repeat review. Such activity of the appeal authority was positively assessed by the court of the first instance, which acknowledged that the authorities of neither of the instances breached the law by their acts. The critical assessment of both the decision of the appeal body and the overruling of the judgment of the court of the first instance should be assessed positively, although this requires that the judgment passed in this way is much more extensively justified. According to the author of the commentary, there is no doubt that the higher level court grossly breached the law at the stage of reviewing the appeal in the case in question. This was based on the fact that this authority groundlessly applied the structure of Article 138 § 2 of the Administrative Procedures Code, hearing the appeal against the decision, which was only contested in part. Meanwhile, the condition for issuing a cassation decision is that the judgment is overruled in whole, which the appeal body could not do because this decision was only contested in part. Therefore, the application of Article 138 § 2 of the Administrative Procedures Code in such circumstances constituted a gross breach of the law by the administrative authority.
Opodatkowanie podatkiem od nieruchomości budowli infrastruktury portowej – glosa aprobująca do wyroku Wojewódzkiego Sądu Administracyjnego w Szczecinie z 18 listopada 2015 r. (I SA/Sz 973/15)
Taxation of port infrastructure buildings and machinery with property tax – approving commentary on the ruling of the Voivodship Administrative Court in Szczecin of 18 November 2016 (I SA/Sz 973/15)
Port infrastructure is exempt from property tax, even if it has only been made available to authorized entities. According to Article 7, para. 1, item 2 of the Act on Local Taxes and Charges, structures of port infrastructure, structures of infrastructure providing access to ports and harbours, as well as land occupied by them are exempt from property tax. The Act on Local Taxes and Charges does not contain a definition of “port infrastructure” and “structures providing access to ports and harbours”. In such a case, reference should be made to the Act on Sea Ports and Harbours and the definition contained in it should also be used for tax purposes. Public access means the possibility of providing access to port infrastructure for authorized entities (e.g. on the basis of a civil law contract). Limited access to infrastructure does not affect tax issues, given that it is difficult to accept that, for example, fishing boats would have access to LNG. Therefore, structures of port infrastructure are exempt from property tax.
Zarządzanie pomocą kierowaną do osób bezrobotnych – wyrok Trybunału Konstytucyjnego z 6 czerwca 2018 r. (K 53/16)
Management of aid addressed to the unemployed – ruling of the Constitutional Tribunal of 6 June 2018 (K 53/16)
Opłata adiacencka z tytułu scalenia i podziału – pojęcie otrzymania nowych nieruchomości wydzielonych w wyniku scalenia i podziału – decyzja Samorządowego Kolegium Odwoławczego we Wrocławiu z 9 października 2017 r. (SKO 4115/27/17)
Środowiskowe uwarunkowania realizacji przedsięwzięcia – kontrola raportu o oddziaływaniu na środowisko dla przedsięwzięcia polegającego na chowie trzody chlewnej – decyzja Samorządowego Kolegium Odwoławczego we Wrocławiu z 20 marca 2018 r. (SKO 4136/4/18)
Betterment levy from the merger and division of real property – concept of receipt of new property that is separated as a result of the merger and division – decision of the Self-Government Board of Appeal in Wrocław of 9 October 2017 (SKO 4115/27/17)
Environmental conditions for implementing a project – audit of an environmental report for a pig rearing project – decision of the Self-Government Board of Appeal in Wrocław of 20 March 2018 (SKO 4136/4/18)
Domniemanie kompetencji prawodawczej rady gminy – wyrok Wojewódzkiego Sądu Administracyjnego w Gdańsku z 21 marca 2018 r. (II SA/Gd 795/17)
Ograniczenie radnych w prowadzeniu działalności gospodarczej – wygaśnięcie mandatu radnego – wyrok Naczelnego Sądu Administracyjnego z 17 października 2017 r. (II OSK 2120/17)
Zakres delegacji do podjęcia uchwały w sprawie zasad, sposobu i trybu udzielania ulg w spłacie należności o charakterze cywilnoprawnym oraz określenia warunków dopuszczalności pomocy publicznej – rozstrzygnięcie nadzorcze Wojewody Małopolskiego z 27 września 2017 r. (WN-II.4184.108.40.2067)
Wymóg zasięgnięcia opinii kuratora oświaty przy nowelizacji uchwały rady powiatu w sprawie dostosowania sieci szkół – wyrok Wojewódzkiego Sądu Administracyjnego we Wrocławiu z 2 lutego 2018 r., IV SA/Wr 816/17
Presumption of a municipal council’s legislative powers – r uling of the Voivodship Administrative Court in Gdańsk of 21 March 2018 (II SA/Gd 795/17)
Restrictions on councillors with regard to conducting business – explanation of a councillor’s mandate – ruling of the Supreme Administrative Court of 17 October 2017 (II OSK 2120/17)
Extent of the delegation to pass a resolution on the principles, method and procedure of granting relief in the repayment of civil-law receivables and defining the conditions of admissibility of state aid – supervisory decision of the Voivod of Małopolska of 27 September 2017 (WN-II.4220.127.116.117)
Requirement to obtain the education superintendent’s opinion on the amendment of a resolution of the county council regarding the adaptation of the school network – ruling of the Voivodship Administrative Court in Warsaw of 2 February 2018, IV SA/Wr 816/17
Ryszard Paweł Krawczyk
Dotacja z WFOSiGW na dofinansowanie wymiany źródeł ciepła – wyrok Wojewódzkiego Sądu Administracyjnego w Łodzi z 21 listopada 2017 r. (I SA/Łd 951/17)
Dotacje dla spółek wodnych – uchwała nr 21/1232/2017 Kolegium Regionalnej Izby Obrachunkowej w Poznaniu z 25 października 2017 r.
Dotacje oświatowe – uchwała nr KI–411/16/18 Kolegium Regionalnej Izby Obrachunkowej w Krakowie z 3 stycznia 2018 r.
Ryszard Paweł Krawczyk
Restructuring liabilities of territorial self-government units – ruling of the Voivodship Administrative Court in Gorzów Wielkopolski of 12 July 2017 (II SA/Go 374/17)
Grants for water companies – resolution No. 21/1232/2017 of the Board of the Regional Chamber of Audit in Poznań of 25 October 2017
Educational grants – resolution No. KI-411/16/18 of the Board of the Regional Chamber of Audit in Kraków of 3 January 2018