Glosa do wyroków Trybunału Konstytucyjnego z dnia 18 kwietnia 2018 r. K 52/16 oraz z dnia 10 lipca 2000 r. SK 12/99
Commentary to Constitutional Court decisions of 18 April 2018 (K 52/16) and 10 July 2000 (SK 12/99)
Author(s): Stefan BabiarzSubject(s): Civil Law, Law on Economics, EU-Legislation, Court case
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: actio Pauliana; dominium; imperium; public claims
Summary/Abstract: Both discussed judgments of the Constitutional Court shall be considered as erroneous. The second judgment is to some extent a result of the first one. The thesis of the first judgment was shaped in a scope that is too wide, where it should be limited only to the situation, in which the regulations of the administrative law do not directly protect a given claim and do not grant this protection a judicial channel. This situation led to extending of the competences of the Supreme Court and courts of general jurisdiction onto subsequent civil law institutions, including such situation, when the regulations of the tax law provide for such protection, along with the judicial channel in administrative courts. At this stage it’s hard to decide – even though throughout a couple of last years courts of general jurisdiction and the Supreme Court established a certain pattern of judicial decisions – which direction the court rulings would take. Only the Court of Justice of the European Union or intervention of legislators might change the disadvantageous direction, in which the judicial principles go nowadays.
Journal: Kwartalnik Prawa Podatkowego
- Issue Year: 2017
- Issue No: 4
- Page Range: 29-53
- Page Count: 25
- Language: Polish