III RN 8/96
KI-generiert
Administrative decision valid despite deputy signature if internal regulations grant authority.
Legislator-Zusammenfassung
KI-generiertThe Supreme Court dismissed the taxpayer's appeal against a tax office decision signed by a deputy without explicit citation of authority. The court held that validity depends on whether internal regulations or task divisions granted the deputy power to act, rather than requiring a specific signature citation. Consequently, the decision was upheld as valid, and the case was remitted for substantive review.
Legislator-Regeste
KI-generiertArt. 268a KPA; Art. 207 § 2 pkt 1 i 3 KPA: An administrative decision remains valid if signed by a deputy when internal regulations or organizational divisions explicitly authorize such action, provided the written form of authorization is maintained.
Schlagwörter
KI-generiert
administrative decision validity
deputy signature authority
internal regulations power
formal defects review
legal certainty principle
tax office regulations
substantive review remand
Zitierte Gesetzesbestimmungen
KI-generiertArt. 268a KPA
Art. 207 § 2 pkt 1 i 3 KPA
Art. 10 ustawy z dnia 1 marca 1996 r. o zmianie Kodeksu postępowania cywilnego
ustawa z dnia 11 maja 1995 r. o Naczelnym Sądzie Administracyjnym
ustawa z dnia 29 grudnia 1982 r. o urzędzie Ministra Finansów oraz o urzędach i izbach skarbowych
rozporządzenie wykonawcze z dnia 30 grudnia 1982 r.
Zitierte Rechtsprechung
KI-generiertSA/Wr 840/87
I SA 281/95