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Szott-Medyńska

31.01.05, 09:46
Dowiedziałem sie niedawno, że Trybunał w Strasbourgu w dniu 9 października
2003 r. w sprawie ze skargi pani Szott-Medyńskiej przeciwko Polsce wydał
interesujące mnie (a może też wielu innych)orzeczenie w sprawie
nieskuteczności skargi konstytucyjnej jako środka odwoławczego. Nie udało mi
sie dotrzeć do treści tego orzeczenia. Czy ktoś je zna? Czy może wskazać
drogę dostępu albo udostępnic cały tekst orzeczenia po polsku. Będę
niezmiernie wdzięczny. Pozdrawiam. Oskar
Edytor zaawansowany
  • krotki 31.01.05, 14:44
    przeciez to prymitywnie proste znasz date to wystarczy - wchodzisz na strone
    www.echr.coe.int/
    dalej w wyszukiwarkę i mas kilkanascie wyrokow z tego dnia i etn
    cmiskp.echr.coe.int/tkp197/view.asp?item=29&portal=hbkm&action=html&highlight=&sessionid=691943&skin=hudoc-en

    THIRD SECTION

    DECISION

    AS TO THE ADMISSIBILITY OF

    Application no. 47414/99
    by Dorota SZOTT-MEDYŃSKA and others
    against Poland

    The European Court of Human Rights (Third Section), sitting on 9 October 2003
    as a Chamber composed of

    Mr G. Ress, President,
    Mr L. Caflisch,
    Mr P. Kūris,
    Mr R. Türmen,
    Mr J. Hedigan,
    Mrs M. Tsatsa-Nikolovska,
    Mr L. Garlicki, judges,
    and Mr M. Villiger, Deputy Section Registrar,

    Having regard to the above application lodged with the European Commission of
    Human Rights on 31 August 1998,

    Having regard to Article 5 § 2 of Protocol No. 11 to the Convention, by which
    the competence to examine the application was transferred to the Court,

    Having regard to the observations submitted by the respondent Government and
    the observations in reply submitted by the applicants,

    Having deliberated, decides as follows:


    THE FACTS

    The first applicant, Ms Dorota Szott-Medyńska, is a Polish national, born in
    1954. She runs a family business together with the second and third applicants,
    Mr Maciej Medyński and Mr Krzysztof Medyński. They reside in Skierniewice. They
    are represented before the Court by Ms Mirosława Sztandera, a lawyer practising
    in Łódź. The respondent Government are represented by Mr K. Drzewicki, their
    Agent.

    A. The circumstances of the case

    The facts of the case, as submitted by the parties, may be summarised as
    follows.

    The applicants run a small family business. By decisions of 17 December 1997
    the Treasury Office found all three applicants guilty of a fiscal offence
    punishable under Article 98 of the Fiscal Criminal Act in that they had failed
    to pay a monthly income-tax advance on wages for their employees for April
    1997, in the amount of 284,90 Polish zlotys (“PLN”). The Treasury Office
    imposed on each of the applicants a pecuniary penalty of PLN 250, to be
    substituted by seventeen days of imprisonment in case of default of payment.
    The penalty was imposed under Article 41 of the same Act, stipulating sanctions
    for fiscal offences (cf. distinction between “fiscal crimes” and “fiscal
    offences” in the “Relevant domestic law” below).

    The applicants lodged an appeal against this decision with the Treasury
    Chamber, arguing that the first-instance authority had wrongly instituted the
    fiscal proceedings against them as no criminal offence had been committed and
    that, in any event, the legal classification of the offence should be changed
    to a more lenient one. They submitted that as soon as they had noticed their
    error they had informed the Treasury Office and, on 20 June 1997, had paid the
    income tax in arrears with the statutory interest due. Therefore, the State had
    not sustained any loss. In their submissions, their conviction was a result of
    an overly formalistic, impractical and unreasonable approach of the tax
    authorities to the business activities and the tax obligations resulting
    therefrom.

    On 16 March 1998 the Skierniewice Treasury Chamber dismissed their appeals
    and upheld the contested decisions. No further appeal lay in law against this
    decision.

    B. Relevant domestic law and practice

    1. Fiscal crimes and fiscal offences; applicable procedure

    The 1971 Fiscal Criminal Act (Ustawa Karna Skarbowa), applicable at the
    material time, distinguished between two types of wrongful acts in the area of
    fiscal law: “fiscal crimes” and “fiscal offences”; fiscal offences being a
    category of less serious acts.

    Article 1 of the Fiscal Criminal Act defined fiscal crimes as wrongful acts
    punishable by imprisonment, limitation of liberty or a fine between PLN 200 and
    PLN 5,000,000. By virtue of Article 13, additional sanctions could be imposed
    for fiscal crimes such as: deprivation of civil rights, prohibition to exercise
    certain activities, confiscation of an object, and publication of the court
    judgment by which the offender was convicted.

    Articles 35 and 41 of the Fiscal Criminal Act defined fiscal offences as
    wrongful acts punishable by a “pecuniary penalty” (as distinguished in
    terminology from “fine”) between PLN 20 to PLN 1,000. Under Article 43, the
    additional sanction of confiscation of an object could also be imposed for a
    fiscal offence where the Act expressly provided therefor.

    Under Article 36 of the Act, certain provisions of the Criminal Code of 1969,
    defining general notions of criminal responsibility, were applicable in
    proceedings concerning fiscal offences. The provisions in question concerned,
    inter alia, the definition of a punishable act, the prohibition of
    retroactivity, the definition of intentional and non-intentional offence, the
    age limit for liability, notions of attempted offence and aiding and abetting,
    the circumstances justifying exclusion of criminal liability, and the
    principles applicable to the determination of criminal sanctions.

    As provided by Article 42 of the Act, when pecuniary penalty exceeding PLN 50
    is imposed, it may be substituted by up to 30 days’ imprisonment in default of
    payment.

    Pursuant to Article 122, the courts were competent to examine cases
    concerning fiscal crimes punishable by imprisonment or limitation of liberty.
    Under Article 123 of the Act, cases concerning fiscal crimes in which only
    fines could be imposed, and cases concerning fiscal offences, were examined by
    fiscal administrative boards.

    Article 206 of the Act stated that decisions given in proceedings concerning
    fiscal crimes and offences could be appealed against if the law so provided.
    The remedies were the following: an appeal, a request that the case be examined
    by a court, and an appeal against interlocutory decisions.

    Under Article 208 § 1 of the Act, in cases concerning fiscal crimes, a party
    to the proceedings could choose between an appeal to a higher administrative
    authority or a request that the case be examined by a court. An option to use
    one remedy barred the use of the other. In proceedings concerning fiscal
    offences, however, only an appeal to a higher administrative authority could be
    lodged.

    On 3 July 1998 a legislative amendment to the Fiscal Criminal Act was adopted
    to the effect that the demand that the case be examined by the court became
    available also with respect to fiscal offences. It entered into force on 1
    September 1998.

    Subsequently, with effect as of 17 October 1999, the new Fiscal Criminal Code
    replaced the 1971 Fiscal Criminal Act. According to the new law, the courts are
    competent to examine all cases concerning fiscal crimes and fiscal offences.

    2. Provisions relating to the constitutional complaint

    On 17 October 1997, the new Constitution entered into force in Poland.
    Article 79 § 1 of the Constitution provides as follows:

    “In accordance with principles specified by statute, everyone whose
    constitutional freedoms or rights have been infringed, shall have the right to
    appeal to the Constitutional Court for a judgment on the conformity with the
    Constitution of a statute or another normative act on the basis of which a
    court or an administrative authority has issued a final decision on his
    freedoms or rights or on his obligations specified in the Constitution.”

    At
  • oskar58 31.01.05, 17:49
    Krótki, jesteś niezastąpiony, dziekuję, znajdź mi jeszcze tłumaczenie tego
    wyroku na polski albo jego omówienie po polsku, a ozłocę Cię. Główną tezę
    wyroku znam z pisma Fundacji Helsinskiej, ale na ile to może być pomocne mnie
    lub właścicielom dowiem sie jak poznam szczegóły. Oskar
  • krotki 31.01.05, 21:23
    oskar58 napisał:

    > Krótki, jesteś niezastąpiony, dziekuję, znajdź mi jeszcze tłumaczenie tego
    > wyroku na polski albo jego omówienie po polsku, a ozłocę Cię


    nie wpałdem na to że absolwentowi prawa jagielonki stwarza jakikolwiek problem
    to, że tekst jest nie po polsku. Niewiarygodne . Mnie osobiście obojetne jest
    czy to po polsku czy angielsku czy niemiecku, fakt po francusku, włosku czy
    hiszpańsku tylko czytam ( o rosyjskim nie wspominam bo to w naszym pokoleniu
    oczywistośc - musiałem najpierw podreczkini cztać w tym jezyku a później
    wygłaszać co nieco) nie mam czasu Ci tłumaczyć tak - jak elemantarza prawa-
    wybacz - ale wspominalem gramy w róznych ligach - Twoja minąlem w podstawóce
    Pozdrawiam
  • oskar58 01.02.05, 08:53
    Krótki, nie wysilaj się na złośliwości. Wyroku nie musisz tłumaczyć. Potrzebne
    mi jest oficjalne źródło informacji, na które można się powołać. Ostatecznie
    może to być artykuł któregoś z prominentnych prawników. W skardze do
    Strasbourga powołałem się na ten wyrok bez wdawania się w szczegóły. W sądzie
    rejonowym to nie przejdzie. Oskar
  • krotki 01.02.05, 08:57
    co moż byc bardziej "oficjalnym źródlem informacji" niz sam wyrok - jakis
    artykulik jakiegos dziennikarza ?? żartownis z Ciebie
    Pozdrawiam
    PS a to że sędowie nie znają jezyków -to fakt !!
  • oskar58 01.02.05, 10:10
    Napisałem o "prominentnych prawnikach", wiesz dobrze jak odnoszą się do tego
    sędziowie. Wolą się podepszeć czyjąś, nawet wątpliwej jakości opinią, niż
    wysilić swoje szare komórki. Trzeba im takie gotowe teksty podsuwać. Znasz
    takie opracowanie, może jest w LEX polonica, może pisała o tym Rzepa, albo
    Wyborcza? Oskar żartowniś

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