III SZ 1/03
AI generated
Supreme Court dismissed Notary Chamber's fee rule for tax copies as ultra vires and violating tax law.
Legislator summary
AI generatedThe Supreme Court of Poland annulled a Warsaw Notary Chamber ruling that imposed joint fees on parties for notarized tax copies. The Chamber argued this fee was necessary for tax authorities, but the Minister of Justice contested the Chamber's lack of authority to set such rates. The Court held that the Chamber exceeded its powers by creating a fee not found in the official fee schedule or tax statutes, thereby violating the principle of legal certainty.
Legislator headnote
AI generatedArt. 5 ust. 1 Prawa o notariacie; Art. 47 Prawa o notariacie; Notaries cannot establish fees for acts not prescribed in the official fee regulation or tax laws, and self-governance bodies lack authority to create such fees.
Keywords
AI generated
notary fee regulation
ultra vires act
tax copy fee
notary self-governance
fee schedule violation
taxpayer liability
administrative competence
Cited Legislation
AI generatedArt. 5 ust. 1 Prawa o notariacie
Art. 47 Prawa o notariacie
Art. 89 § 1 Prawa o notariacie
Ordynacja podatkowa
rozporządzenie Ministra Sprawiedliwości w sprawie taksy notarialnej