Legislator Case Law & Legislation
III SZ 1/03 AI generated

Supreme Court dismissed Notary Chamber's fee rule for tax copies as ultra vires and violating tax law.

Case Number III SZ 1/03
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The 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 generated

Art. 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 generated
Art. 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

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