Udokumentowanie otrzymania środków pieniężnych dowodem przekazania – Glosa do uchwały Naczelnego Sądu Administracyjnego z 20.03.2023 r., III FPS 3/22, LEX nr 3508011
Legal and evidentiary aspects of the preliminary hearing and partial judgment

Summary/Abstract: This study provides a legal analysis of the July 2023 amendment to the Polish Code of Criminal Procedure, which introduces a new Article 404c § 1, providing for a “preliminary hearing” and the possibility of a “partial verdict” in multi-defendant trials where the evidence allows for a decision on the criminal responsibility of one or more of the defendants. This study also aims to determine the criteria and evidence required for a court to consider a case ready for a preliminary ruling, specifically concerning certain defendants. The study highlights the key elements of the subject matter that are considered during preliminary deliberations.The purpose of this critical gloss is to present the issues related to the issue of documenting the receipt of monetary funds by donation as a condition for obtaining exemption from inheritance and donation tax. The main research objective of this study is to assess the current legal regulations related to the conditions of the issue in question through the prism of a resolution of the Supreme Administrative Court. The present study criticises the court’s reasoning with regard to the requirement to present evidence documenting the transfer of a donation, from which it can be seen that the transfer of assets took place from the donor to the donee. The paper uses primarily the case study method, supplemented by a dogmatic-legal and analytical method. The analysis covers current Polish legislation in the legal and tax area concerning inheritance and donation tax, subjective exemptions and general principles of tax law and tax proceedings. In addition, the jurisprudence of Polish courts was also analysed. Prior to the resolution of the Supreme Administrative Court under review, two conflicting lines of jurisprudence could be identified. The first of these comes down to the fact that the deposit of funds in the form of cash into the donee’s account may be made by the donor himself, and it does not have to be apparent from the proof of deposit that the donor is the contributor. The second line of jurisprudence comes down to the fact that the transfer of funds in cash or the payment on behalf of the donor does not lead to the fulfilment of the tax exemption condition. The ruling under review is in line with the second line of jurisprudence. As a result of the study, it was concluded that the problem thus presented concerning the proof of receipt of funds by means of a transfer should be viewed from the perspective of the principles of legal interpretation as the basis for the reasoning carried out in order to decode the legal norm contained in the legal text. Furthermore, the ruling under review does not serve to ensure equality for taxpayers who do not have any bank account or who, due to, inter alia, a physical condition, cannot transfer funds or send a postal order.

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