Legislator Case Law & Legislation
III RN 8/96 AI generated

Administrative decision valid despite deputy signature if internal regulations grant authority.

Case Number III RN 8/96
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The 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 headnote

AI generated

Art. 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.

Keywords

AI generated
administrative decision validity deputy signature authority internal regulations power formal defects review legal certainty principle tax office regulations substantive review remand

Cited Legislation

AI generated
Art. 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.

Cited Case Law

AI generated
SA/Wr 840/87
I SA 281/95

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