Orzecznictwo Naczelnego Sądu Administracyjnego
Judicial decisions of the Supreme Administrative Court
Author(s): Małgorzata Masternak-KubiakSubject(s): Law, Constitution, Jurisprudence
Published by: Krajowa Izba Radców Prawnych
Keywords: right to a fair trial; dismissal of a complaint; serious legal doubts; access to public information; delivery of goods; ownership
Summary/Abstract: “Serious legal doubts” refers to legal questions whose answering brings on considerable difficulties, mainly due to possible divergences in construing legal regulations. Lack of a causal connection between a legal issue and a resolution of a given case occurs when the legal issue has been of no relevance from the start, or when there is a procedural impediment to trying the case, and the question of law does not concern the existence or the scope of the procedural impediment. Transfer of ownership of immovable property by a commune (a city with county rights) on the order of public authorities in exchange for compensation constitutes delivery of goods for the purposes of Article 7(1)(1) of the Act of 11 March 2004 on the Good and Services Tax (Dz.U. [Journal of Laws] of 2011 No. 177, item 1054 as amended), and does not cause the expropriated party to incur the economic burden of being taxed on account of this legal transaction.
Journal: Radca Prawny. Zeszyty Naukowe
- Issue Year: 2016
- Issue No: 2
- Page Range: 205-222
- Page Count: 18
- Language: Polish
