III RN 8/96
Généré par l'IA
Administrative decision valid despite deputy signature if internal regulations grant authority.
Pologne (PL)
Synthèse Legislator
Généré par l'IAThe 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.
Regeste Legislator
Généré par l'IAArt. 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.
Mots-clés
Généré par l'IA
administrative decision validity
deputy signature authority
internal regulations power
formal defects review
legal certainty principle
tax office regulations
substantive review remand
Dispositions légales citées
Généré par l'IAArt. 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.
Jurisprudence citée
Généré par l'IASA/Wr 840/87
I SA 281/95