The practice of unsubstantiated refusal to issue individual interpretations by public authorities in the jurisprudence of the Supreme Administrative Court Cover Image

Praktyka bezpodstawnej odmowy* wydawania interpretacji indywidualnych przez organy administracji publicznej w orzecznictwie Naczelnego Sądu Administracyjnego
The practice of unsubstantiated refusal to issue individual interpretations by public authorities in the jurisprudence of the Supreme Administrative Court

Author(s): Julia Dziedzic
Subject(s): Law, Constitution, Jurisprudence, Administrative Law
Published by: Wydawnictwo Uniwersytetu Wrocławskiego
Keywords: individual interpretation; Supreme Administrative Court; tax ordinance

Summary/Abstract: The article addresses the issue of the practice of refusing to issue individual intepretations by public authorities, which is detrimental to applicants, and analyzes selected rulings of the Supreme Administrative Court as to their line of argumentation aimed at exposing said practice and speaking out against it. The aim of the analysis is to show that in recent years the judiciary has paid special attention to the phenomenon of instrumental abuse by the authorities of the statutory possibility to issue decisions without referring to the essence of the applicants’ problems in interpretation proceedings. The study is based on empirical methods and inductive reasoning.

  • Issue Year: 43/2023
  • Issue No: 1
  • Page Range: 27-40
  • Page Count: 14
  • Language: Polish