Orzecznictwo Naczelnego Sądu Administracyjnego
Judicial decisions of the Supreme Administrative Court

Summary/Abstract: The mere adaptation of a building for a new purpose or for a new practical (residential) function may not be considered a demolition, and, therefore, the nonexistence of a part of the building. Converting a limited partnership into a joint-stock limited partnership does not cancel the obligation to make advance income tax payments incumbent on the partner of the limited partnership. Declaring a decision that suffers from qualifying defects partially invalid is not only permitted, but should be standard practice for supervisory authorities. An administrative court may make factual findings independently to the extent that is necessary in determining whether a challenged decision complies with the law. The existence of conditions that exclude the liability of road carriers referred to in Art. 92b(1) of the Road Transport Act may not be proven merely by demonstrating that the driver has completed training. The lack of type approval for heavy goods vehicles and an indication by the manufacturer that a vehicle was produced as a passenger vehicle eliminates the possibility of classifying it as specifically intended for the carriage of goods. The draft decision on the conditions for land development constitutes neither an administrative promise nor a commitment binding administrative authority, and – least of all – a decision. A parking lot in front of a store with access roads and lighting does not meet the criteria for being classified as a road structure connected with managing, securing, and servicing road traffic. The supply of utilities and the leasing of premises may form a single service only if the two are inseparably linked, and dividing them would be artificial. In principle, in order to determine the benefits acquired in connection with dismissal from service, the date of the legal effect, which is the date of the termination of the service relationship, is relevant. For ascertaining whether conditions stipulated in the cited provision have been met with regard to competition procedure, the total number of votes should be counted in relation to the number of members of the committee present [absolute majority]. When as a result of placing an online order for alcohol, the seller delivers the alcohol to the location specified by the buyer, where the release of the fungible goods occurs, the ownership of the goods is transferred in that location, constituting the fulfillment of the contract of sale. In a case concerning a grant of aid to agricultural producers as part of the direct support system, the authority before which the proceedings are pending is required to assess all evidence gathered in an exhaustive manner. Providing an employee with accommodation and transport to a remote place of performing work – especially work pertaining to construction and assembly services – serves merely as a means to honour employee obligations. The costs of lodging, providing staff facilities that are adequate to the working conditions, and transport to and from a specified place of work, are predominantly borne by the employer, incurred in his or her interest, and arise out of conducting business activity

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