The article analyses CJEU judgments passed as a result of preliminary rulings and their impact on the judicial decisions of the Supreme Administrative Court. Admini­strative courts are highly committed to and keen on referring preliminary rulings to the CJEU, which is a noteworthy fact. In assessing the implementation of the right legal instruments, the CJEU, by way of its judgments, often grants protection to taxable persons. These judgments have often resulted in legislative changes or changes in the interpretation of legal provisions. In some cases, the previous line of judicial decisions of the Supreme Administrative Court is legitimised and proven as correct.
What deserves particular attention is the CJEU’s existing judicial practice of dealing with tax law abuse cases, which is used by the SAC when examining cases involving tax carousels.

Following a complaint to an administrative court by two judges, the Prime Minister used the self-revision procedure and revoked his countersignature of the Presi-dent’s official act. This is a true precedent in the history of Polish constitutionalism. Yet, the permissibility of judicial review of presidential acts performed in individual cases should not give rise to any doubts. This is because such acts are subject to the general control regime set forth in the Act of 30 August 2002 – Law on Proceed-ings before Administrative Courts. What we can learn from other judicial systems indicates that the acts of central executive authorities are not, with some exceptions, exempt from such supervision. An analysis of the judicial decisions of, for instance, the Supreme Administrative Court of the Czech Republic, which recognises its jurisdiction over appointments of judges serves as a convincing example.

This paper presents the main ideas behind a new type of resolution, which, accord­ing to the proposed amendments to the Law on Proceedings before Administrative Courts, would be passed by the Supreme Administrative Court. The purpose of so­called pilot resolutions would be to prevent inconsistency in rulings concerning cases that are identical in legal and factual terms. In the concluding remarks, we underline the positive aspects of the proposed changes and argue that their incorpo­ration into the existing system would enhance legal certainty and increase the predictability of judicial decisions.

The judicial review of administrative courts covers the legality of acts and actions of public administration bodies. The oversight over the activities of bodies of other authorities is, therefore, excluded from this review. However, there are cases in which administrative courts, invoking the so-called pro-constitutional interpre-tation, attempt to extend their jurisdiction also to be able to review the acts, actions or inactions of legislative and judicial authorities. Despite the fact that according to the Constitution of the Republic of Poland, the executive power (equated by legal scholars, commentators, and practitioners with the exercise of public administra-tion) is exercised by the President of the Republic of Poland and the Council of Ministers, the dominant judicial practice is that the acts of the President, which constitute the exercise of his prerogatives, are not subject to the jurisdiction of administrative courts. The author argues against this practice.
The discussion addresses also the demands and proposals made in the litera-ture dealing with the subject for entrusting administrative courts with the review of decisions issued in social insurance cases, as well as the establishment of a separate judiciary in tax or – more broadly – financial cases. The author strongly opposes these demands and proposals as well.

The analysis offered in this paper explores the legal definition of civil status and points out the different meanings of this concept in the basic branches of law as well as its relevance to the application in Poland of the norms of the Act of 28 November 2014 – Vital Records Law. The essence of vital records has also been considered. The discussion addresses the administrative-legal nature of civil status registration activities, highlighting their permissible legal forms. This is followed by a review of the most important features and scope of judicial review exercised by common and administrative courts, which serves as the background for an evalua-tion of the dispersed judicial review. The conclu sion offers de lege ferenda proposals relating to a uniform model of judicial review of civil status registration activities.

Legal certainty is one of the fundamental values of a democratic state governed by the rule of law, and striving to achieve it at the highest possible level is highly desirable. An essential factor influencing the degree of legal certainty is the predic­tability of judicial decisions. This is particularly significant for taxpayers, as it reduces the level of legal uncertainty. It is also relevant from a macroeconomic perspective, as a lack of legal certainty hampers a country’s potential for growth.
This paper analyses the state of Polish administrative courts’ practice of inter­preting tax law, which the authors consider unsatisfactory. It also offers a critical review of selected scholarly views on specific issues related to the core subject addressed.

This article is a contribution to the biography of Professor Andrzej Kabat – a prose­cutor, legal counsel, judge of the highest courts of the Republic of Poland, and a long­time academic teacher. The study discusses selected jurisprudential achieve­ments of Professor Andrzej Kabat from the period when he held the office of a judge of the Constitutional Tribunal and the Supreme Administrative Court. Moreover, there are also references to his research on the institution of questions of law sub­mitted to the Constitutional Tribunal, which is regarded as pioneering in the science of law, despite the fundamental changes in the political system. What marks the discussed output of Professor Kabat is both the relevance of his ideas and the great significance for the practice of application of the law.

This article is a contribution to the biography of Professor Andrzej Kabat – a prose-cutor, legal counsel, judge of the highest courts of the Republic of Poland, and a long-time academic teacher. The study discusses selected jurisprudential achieve-ments of Professor Andrzej Kabat from the period when he held the office of a judge of the Constitutional Tribunal and the Supreme Administrative Court. Moreover, there are also references to his research on the institution of questions of law sub-mitted to the Constitutional Tribunal, which is regarded as pioneering in the science of law, despite the fundamental changes in the political system. What marks the discussed output of Professor Kabat is both the relevance of his ideas and the great significance for the practice of application of the law.

Wide definition of “employment income” set out in Polish Personal Income Act of 26 July 1991 makes it challenging for the tax authorities and administrative courts to qualify remuneration items as taxable income. A special attention is focused on benefits in-kind which can include expenditure on travel, board and lodging for posted workers.
So far the well-rooted line of case law, based on domestic tax and labor law regulations in Poland, inclined treatment of such benefits in-kind as employment income of posted workers.
The analyzed judgment by the Supreme Administrative Court is of ground-breaking nature, considering the obligations of posting employer lined in the Directive 96/71/EC and Directive (EU) 2018/957 amending Directive 96/71/EC – both concerning the posting of workers in the framework of the provision of services.

This article provides only a small contribution to the inevitable scholarly discussion on whether excluding the primacy of the literal rule in favour of the priority of a pro-EU teleological interpretation in the judicial and administrative applications of Polish tax law is really reasonable. Firstly, this article sets out to discuss the stages of the transposition of the concept of a household from EU legislation into the provisions of the Excise Duty Act. Secondly, it presents the evolution in the lines of the interpretation of this term as used by tax authorities and national courts. Thirdly, it demonstrates the negative legal and fiscal consequences that are caused in practice by the definition of this term as framed by the Polish legislator.

The purpose of the research conducted is to present the directions of changes in
the Polish legislation on accessing and reusing public information, showing perspectives for public information in administration. The pursue of it is accompanied by a diagnosis of the most important issues in the execution of the guaranteed information powers, and also by an analysis of the judicature’s work and postulates of the doctrine in this regard. The object of the study using the method of dogmatic-
legal analysis covers Polish and European normative acts, scientific publications,
the case law of administrative courts and the Constitutional Tribunal. The results
indicate that the issues and doubts raised concern the fundamental aspects of
access to public information, as well as detailed issues related to establishing a legal
framework for the principles of reusing that information. The current directions
of changes fit into building administration that is based on open public data, which
will not only ensure wide access to public information but will also create and gather
data in a way that will allow for the further economic use of those data by the private
sector. Resolving the existing problems in exercising information rights and implementing the projected changes will both pose a considerable challenge to the public administration. The conducted research allowed for formulating legislative postulates and remarks addressed to the legislator, as well as practical solutions concerning the organisation of the administration apparatus.

Mediation in the administrative procedure is a new institution that provides a chance for an improved perception of public administration, yet it also gives rise to a range of doubts. The latter spring chiefly, though not solely, from the nature of administrative control. The principles of the rule of law, objective law, and voluntary mediation, which may be taken an improper advantage of, contrary to the legislator’s intentions, are also identified as barriers.
Analysis of the issue implies that administrative proceedings leave room for mediation. Whether it will fulfil expectations, however, largely depends on the attitudes of parties and administrative authorities, or their employees, to be precise, for whom mediation is undoubtedly both a processual and mental challenge.
The introduction of mediation to the Code of Administrative Procedure is to be applauded, mainly from the perspective of inducing citizens’ trust in public authorities. Mediation may also prove an effective instrument of eliminating conflicts in administration and thus contribute to reducing the caseload to be heard by administrative courts.
It is important, though, for this opportunity to be taken proper advantage of and for the transformation of administration from controlling to mediating and more friendly to subjects administered to continue. This is a trend that deserves to be followed not only in Polish but also other legislations.

The aim of this article is to answer the question whether taxpayers are entitled to any subjective rights that are overtly, unambiguously and legibly laid down in tax law. The author presents the title issue by analysing a broad base of judicature by
Poland’s CT, the EUCJ and Poland’s administrative courts, also discussing the relevant literature concerning subjective rights as coded in the provisions of the Polish Constitution and tax law. Taxpayers’ subjective rights may constitute an effective protection measure not only vis-a-vis the administrative discretion of tax authorities, but also in the event of their abuse of administrative power in relations with entities obliged to pay levies.

This article explores the possibility of replacing the traditional administrative supervision over the gig industry in favour of regulatory instruments rooted in economy. While regulation in this sense is not uncommon in the Enlish-speaking countries, even outside infrastructural sectors, in continental Europe, administrative supervision of business still prevails. The current approach of states, including administration, legislative authorities and courts, towards the gig economy can be attributed to the misconception expressed in the EU and national court decisions presuming that companies such as Uber, offering an electronic platform, form one entity with thousands of businesses performing services such as Uber drivers. This paper asserts that regulatory authorities with their powers of correcting the anomalies of the market, are better suited for platform-based services. States should use their powers to liberalise doing business, rather than restrict new, inventive forms of business to the detriment of the customers.

This article concerns the problem associated with the nature of the institution of a petition for reconsideration of the case in view of regulation No 16 of the Administrative Procedur Code in the version before the amendment dated 3 December 2010, which entered into force on 11 April 2011. Despite the amendment, to this day the provision is the source of many disputes, which is reflected in a very non-uniform judicial practice. On the basis of this regulation can be observed, how defective constructed legal provisions affect the administration of justice and the application of the law by creating situations in which the courts take over the functions of law making. On the selected example is shown, how one decision of the Supreme Court, being the basis of decisions of courts of appeal, causes that victims defective administrative decision are charged with the responsibility for legislative errors. Knowledge of the matter, which is the subject of this publication, is extremely important for all practitioners as well as theorists of the law because of the importance of the issues, which accompany the main theme. The work is based on an analysis of the concept of finality and validity of administration decision and depth on theoretical consideration and extensive discussion of the judicial practice of administrative courts, civil courts and Constitutional Tribunal.

The theme of the article is suitable application of the provisions of the Code of Administrative Procedure in cases where a decision is issued by universities. The article discusses the case law of administrative courts and two ways of interpreting this problem. The article also the position of other authors and our own opinion of the author.

The paper indicates the most important arguments raised by the participants in the dispute concerning the possibility of control by the administrative courts of decisions of the President of the Republic of Poland on the refusal to appoint a judge and an attempt to make a substantive evaluation of them. In my opinion, the refusal to appoint a judge, as well as refusal to accept the judge’s position under the amended Act on the Supreme Court (SC) should be strictly exceptional and in principle be justified at the constitutional level, which should be seen as the duty of the President to ensure compliance with the Constitution. Both of these resolutions should contain the motives of the President, which would make this act, with all its arbitrariness, more transparent. This is important not only from the point of view of the person concerned, but this also has an important social dimension. The public has the right to know, not only which candidates, who met the requirements for the appointment as a judge and were recommended by the National Council of the Judiciary of Poland (NCJ), were not appointed by the President, but also what reasons were at the heart of such a decision of the Head of State.

In the judgement C-403/16 Soufiane El Hassani v. Polish Foreign Office European Court of Justice noticed that provisions of internal law cannot limit the right to judical-review established in art. 32 par. 3 of Visa Code. The regulation must be interpreted in context of EU Charter of Fundamental Rights. Meanwhile the sentence was answer to question of Polish Supreme Administrative Court and it arose under Administrative Courts Proceedings Act which prohibits performing judicial review over visa decisions. The aim of the paper is to explain that judicial review at those issues may be effectively performed by common courts, without damaging visa-applicants rights. The possibility comes from wide definition of civil case in code of civil procedure and attribution of common courts in some public administration cases.