The jurisdiction activity of municipal revocatory governing bodies and the two-instance conduct judicial-administrative. Considerations over the right of the existence of municipal revocatory governing bodies

Before several years followed in Poland the rebirth of the territorial autonomy. From the time of the beginning the part and task of the local government systematically increase and the range of his assignments is constantly extended. From this even if the point of view constitutional guarantees of the protection of citizen’s rights in relations with structures of the territorial government and the inspection of his kelter are an interested investigative theme. From the point of view of the mechanisms of the inspection of the administrative activity of the local government and constitutional guarantees of the protection and the realization of the rule of the self-government on the first plan is shooting ahead jurisdiction activity of municipal revocatory governing bodies – organs about the character of hybrid, performing functions inspections of instance about the administrative character, though with typical competences for the organ of the administration of justice whose simultaneously the character did not become brightly explicit. Therefore the problem of the qualification of their character, the structure and the function in the system of the authority, and all the more the qualification of the constitutional part is interested and demands the reflection – all the more de lege ferenda, especially from the perspective need their constitutional regulation. The article is an attempt of the performance of the idea of the activity of municipal revocatory governing bodies and their further development.

Analysis of Article 233 § 3 of the Tax Ordinance in the Context of the Principle of Two-Instance Proceedings Resulting from Article 78 of the Constitution of the Republic of Polan

The principle of two-instance proceedings is one of the most important procedural guarantees which aim to ensure the respect of individual rights. This principle has been regulated in article 78 of the Constitution of the Republic of Poland. In the system of law, the rule is that the appellate body may adjudicate both reformatively and cassationally. One exceptions to this rule is provided for in article 233 § 3 of the Tax Ordinance. If the appeal is successful, this provision empowers the local government appeals board only to overrule the decision issued by the first instance authority on the basis of administrative discretion. The aim of this article is to analyse article 233 § 3 of the Tax Ordinance in the context of the principle of two-instance proceedings. In the opinion of the author of this paper, this provision constitutes an unjustified limitation of the right to two-instance proceedings.