Abstract
This article presents the results of the examination dissenting opinions submitted by judges of administrative courts in excise duty cases in the years 2004–2018. The analysis covers the judgments of all sixteen administrative courts in Poland issued in the abovementioned period. These criteria led to the selection of research material covering a votum separatum from 78 judgments issued by administrative courts on excise duty and 60 judgements issued by the Supreme Administrative Court as a result of filing a cassation appeal against administrative court judgments. By using quantitative analysis in the performed case studies, it has been determined that, for example, administrative court judges extremely rarely submit in cases of excise duty votum separatum – about five times per year. Between 2004 and 2018 out of 19,172 judgments issued only to 78 of them issued a dissenting opinion, which is more or less 0.5% of the total. In the course of case studies using qualitative analysis it has been observed, for example, that in the constituent part of the justification - the legal basis of the decision and its explanation – the SAC referred to the arguments expressed in a separate opinion in 41% of judgments.
Highlights
Among the issues related to the deliberation on the ruling and voting of judges in administrative court proceedings, the institution of dissenting opinion authorizing the judge of the remaining minority to disclose this fact in an appropriate form is of significant importance, despite the fact that the vote was secret
An examination of the above will allow an assessment of the application of tax law by administrative courts in excise duty matters. Achieving this goal can only occur by solving the main research problem, which was posed in the form of a question: to what extent do dissenting opinions from Polish voivodship administrative court judgments issued in cases of excise duty fulfill the documentary and guarantee function? The main research problem posed in this way was used to formulate the research hypothesis, which reads: dissenting opinions from Polish voivodship administrative court judgments issued in cases of excise duty fulfill the documentary and guarantee function to a large extent
About 5 times per year, and in the years 2004–2018 out of 19,172 judgments issued, dissenting opinions were submitted to only 78 of them, which constitutes less than 0.5% of the total
Summary
Among the issues related to the deliberation on the ruling and voting of judges in administrative court proceedings, the institution of dissenting opinion (latin: votum separatum, contra votum, abbreviated as “cvs”) authorizing the judge of the remaining minority to disclose this fact in an appropriate form is of significant importance, despite the fact that the vote was secret. The subject of the research conducted in this work is the analysis of dissenting opinions submitted by judges from the judgments of voivodship administrative courts (further: “VAC”) in cases of excise duty. An examination of the above will allow an assessment of the application of tax law by administrative courts in excise duty matters Achieving this goal can only occur by solving the main research problem, which was posed in the form of a question: to what extent do dissenting opinions from Polish voivodship administrative court judgments issued in cases of excise duty fulfill the documentary and guarantee function? The main research problem posed in this way was used to formulate the research hypothesis, which reads: dissenting opinions from Polish voivodship administrative court judgments issued in cases of excise duty fulfill the documentary and guarantee function to a large extent. SAC rulings were examined only by means of qualitative analysis, which is discussed in more detail in point 6.2
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
