Glosa do wyroku Wojewódzkiego Sądu Administracyjnego w Łodzi z dnia 21 maja 2019 r. (sygn. III SA/Łd 219/19)
Commentary to the judgment of the Provincial Administrative Court in Łódź dated 21 May 2019 (case no. III SA/Łd 219/19)
Author(s): Paulina PietkunSubject(s): Law on Economics, Fiscal Politics / Budgeting, Court case, Administrative Law
Published by: Uniwersytet Adama Mickiewicza
Keywords: Commentary; Provincial Administrative Court; public administration; financial penalty;
Summary/Abstract: This paper discusses the issue of determining the legal basis that authorizes public administration to impose enforceable obligations on parties. The author contests the grounds for the judgment of the Provincial Administrative Court in Łódź of 21 May 2019, which was handed down in connection with the financial penalty imposed on a gambling operator for organizing betting-bookmaking in breach of the terms of the granted license and the approved rules of procedure. The PAC in Łódź considered the information letter addressed by the Ministry of Finance, Department of Sectoral, Local and Gaming Taxes to all gambling operators as one of the reasons for its ruling.
Journal: Zeszyt Prawniczy UAM
- Issue Year: 2021
- Issue No: 11
- Page Range: 307-318
- Page Count: 12
- Language: Polish