Supreme Court dismisses Minister's appeal for late annulment of Notarial Council resolution due to lack of gross legal violation.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the Minister of Justice's appeal against a Notarial Council resolution regarding VAT calculation methods. The Minister argued the resolution grossly violated law by allowing VAT to be added to the maximum fee, while the Council maintained this was a valid alternative interpretation. The court ruled that the appeal was filed after the six-month deadline and emphasized that annulment is only possible if the violation is 'gross,' a standard applied with great caution to avoid stifling administrative discretion.
Legislator headnote
AI generatedArt. 47 § 1 ust. 2 Prawa o notariacie; Art. 1 ust. 2 ustawy o cenach; Art. 15 ust. 1 ustawy o VAT; Art. 41 ustawy o VAT; Art. 17 ust. 1 k.r.s.; The annulment of an administrative act after the six-month limitation period is permitted only if the act grossly violates the law, requiring a clear contradiction with legal provisions and unacceptable consequences for the rule of law.