Supreme Court ruled that a regulatory body's summons to submit tariffs cannot legally count as revoking a prior exemption from that duty.

The Supreme Court of Poland quashed the lower court's decision and the regulator's refusal to approve tariffs. The plaintiff argued that a summons to submit tariffs constituted a revocation of a previous exemption from this duty under the Energy Law. The court held that the statute does not define the procedure for revoking such exemptions, requiring the revocation to occur in the same manner as the original exemption. Consequently, the court determined the summons was insufficient to legally revoke the exemption.