Orzecznictwo Naczelnego Sądu Administracyjnego
Judicial decisions of the Supreme Administrative Court

Summary/Abstract: Posting written statements of claim in judicial proceedings before administrative courts at a Polish delivery service of an operator other than the operator designated in the meaning of article 83(3) of the Law on Proceedings before Administrative Courts in conjunction with article 178(1) of Postal Law before the expiration of a time limit prescribed by law does not have the effect of meeting the time limit in the event that the delivery to the court is made after the time period has expired. Making the meeting of the time limit for submitting statements of claim conditional upon posting such statements with a Polish delivery service whose operator is designated under Postal Law ensures equal formal requirements for all participants in the proceedings. Furthermore, it guarantees legal certainty and predictability due to the fact that registered mail receipts and postal money orders issued by the delivery service of the designated operator enjoy the force and effect of official documents. In addition, the solution adopted in article 83(3) satisfies the requirements of definiteness – individuals may predict the implications of their actions (failure to act) and the consequences in the form of a specific action by the court in the event of the ineffective expiration of a time limit. Revenue received by athletes from an employment relationship that binds them to their club is considered a source of revenue. Salaries paid to athletes constitute compensation under the employment relationship rather than revenue from practicing a sport. The source of revenue is comprised of revenue generated from practicing a sport construed as engaging in or devoting oneself to exercise and games in order to improve one’s psychophysical condition without the intention of turning these activities into a source of profit (prizes, bonuses, costs of board and lodging during championships and training, and sports scholarships). Whenever an athlete provides sports services for the benefit of a club as part of carrying out business activity, the revenue generated does not constitute revenue from practicing sports and should be classified as revenue from non-agricultural business activity.

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