The defectiveness (unlawfulness) of a tax decision isn’t enough. Injury must also be proved, and an ordinary causal link between issuance of the decision and the injury.
Under Art. 417 of the Civil Code, the State Treasury is liable for injury caused in exercise of public authority. It’s usually not too hard to determine whether the state is acting as a party to civil dealings and when it is exercising authoritative competencies. Nonetheless, there are some activities of public entities that are not clearly authoritative but should be deemed to be the exercise of public authority, the Supreme Court of Poland held in its judgment of 6 June 2014 (Case III CSK 211/13).
Public administration is typically associated with authoritative decisions that can be modified only by challenging them through the administrative courts. A recently adopted amendment to the Administrative Procedure Code is designed to soften this image and make the state’s executive authority more citizen-friendly.
Poland’s amended Administrative Procedure Code includes a new chapter governing the conduct of European administrative cooperation.
A proposal for a long-promised act intended to facilitate the operation of businesses was published on the Government Legislation Centre website in February. The proposed Business Law contains a set of rules that would apply in administrative proceedings from as early as September 2017.
In a case handled by Wardyński & Partners, the firm has obtained a favourable ruling from the Warsaw Regional Court awarding damages for loss caused by inaction of the authorities and wrongful acts and omissions in administrative proceedings.