Wyłączenie pracownika na podstawie art. 24 § 1 pkt 5 Kodeksu postępowania administracyjnego oraz art. 130 § 1 pkt 6 Ordynacji podatkowej
Exclusion of an employee pursuant to art. 24 § 1 point 5 of the Code of Administrative Procedure and art. 130 § 1 point 6 of the Tax Ordinance

Summary/Abstract: Background: The author made the subject of research the institution of exclusion of an employee in jurisdictional proceedings in a situation where an employee of the body had previously partic¬ipated in issuing the contested decision. The premise for excluding an employee in such cases is formulated in art. 24 § 1 point 5 of the Code of Administrative Procedure and art. 130 § 1 point 6 Op. Of all grounds for excluding an employee, the analyzed condition raises the most doubts and disputes in the jurisprudence and literature.Research purpose: The main doubt, which the author is looking for answers, boils down to the question: whether in the light of art. 24 § 1 point 5 of the Code of Administrative Procedure and art. 130 § 1 point 6 Op. an employee of a first-instance public administration body is subject to exclusion from participation in proceedings in a case in which the second-instance body over¬turned the contested decision and referred the case for reconsideration to the first-instance body, or whether it is subject to exclusion after the decision by the Administrative Court and the referral of the case by the court re-recognition of the administration? The analyzed problem is important from the point of view of the practice of applying the law. The legal consequences of issuing an administrative decision by an employee subject to exclusion are far-reaching. They lead to the annulment of decisions in administrative court proceedings by the Administrative Court or revo¬cation of an extraordinary decision to resume proceedings. Methods: The work uses a dogmatic and (auxiliary) comparative as well as historical and socio¬logical method. Conclusions: The considerations carried out at work lead to the conclusion that excluding an em¬ployee based on art. 24 § 1 point 5 of the Code of Administrative Procedure and art. 130 § 1 item 6 of the Tax Ordinance should take place whenever a case is referred back to a given authority after its decision has been revoked by an appeal body or an administrative court. Keywords: administrative decision, exclusion, impartiality of proceedings.

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