Provincial Administrative Court in Warsaw, In the next He has already divided the position of the Ombudsman of Small and Medium Entrepreneurs in the need to waive the penalty sentence under the SENT Act.
Carrier, fined on the basis of the SENT Act in the amount of 5,000 PLN, asked the Ombudsman to intervene.
The case had its beginning In May 2018, when customs-tax officers during the roadside inspection have found an incomplete SENT (not included in the application for a road authorisation number (licence) within the meaning of the regulations Act dated 6 September 2001 on road transport).
As explained by the carrier, this lack was the result of a mistake. At the same time, the lack of this carrier was complemented by a declaration still during the roadside inspection, during which the manager also showed a discharge from his transport licence.
The appeal procedure against the decision to impose a fine, initiated by an appeal of the trader, did not bring any change to the decision, as a result of which the carrier lodged a complaint with the Provincial Administrative Court. At the judicial and administrative stage, the Ombudsman, who in his position supported the carrier’s complaint and pointed out, inter alia, the infringement by the authorities on the rules Article 22 Act on the system of monitoring the carriage of goods by road and rail by not withdrawing from the imposition of a fine by the trader.
The WSA in Warsaw in its ruling considered that public administrations violated substantive law in a way that affected the outcome of the case, as well as the rules of conduct to a degree that could have a significant impact on the outcome of the case. Consequently, the court annulled the contested decision to impose a fine.
The Provincial Administrative Court did not share the assessment of the authorities of both instances according to which the waiver of the penalty should be treated as a special institution and the granting of such a relief would put the carrier in a privileged position in relation to other transport operators who fulfil the obligations under the SENT Act or pay the penalties related to their failure to perform them.
In the judgment of the court, in the present case, in addition to the incorrect (incomplete) completion of the SENT notification, there was no indication of the operation of the carrier, which was the objective of the SENT Act.
At the same time, the CSA indicated that the position of the authorities presented on the matter did not constitute a realising of the rules of conduct provided for in the Tax Ordinance i.e.
the rules of conduct in a way that gives confidence to the authorities and the rules for the authorities to take all necessary measures to clarify the facts precisely and it is in the public interest to build confidence in the authorities of the State with citizens, economic operators.
source: rzecznikmsp.gov.pl