Administrative court cannot re-establish facts of a prior decision under Art. 209 k.p.a. without new evidence.

The Supreme Court partially allowed a special revision against a tax chamber decision, overturning the administrative court's refusal to re-examine facts. The administrative court had previously invalidated tax decisions based on a prior Supreme Administrative Court ruling that deemed the tax burden unjust due to the taxpayer's financial distress. The Supreme Court held that the administrative court could not simply re-establish the same facts as the invalidated decision without conducting a new, expanded evidentiary procedure. Consequently, the court ruled that the administrative court must verify if the new proceedings and their results complied with procedural rules, specifically Article 80 of the Administrative Procedure Code.