Legislator Case Law & Legislation
III ARN 28/94 AI generated

Supreme Court dismisses customs duty decision invalidation claim due to lack of reliance interest and procedural duty to warn.

Case Number III ARN 28/94
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the company's appeal to invalidate a customs duty assessment based on a customs officer's error. The court held that the applicant failed to prove they acted in good faith reliance on the lower duty rate, as the administrative body did not warn them of potential compensation proceedings. Consequently, the court ruled that the procedural duty to inform the citizen about the risk of separate compensation claims was not fulfilled, justifying the dismissal of the invalidation request.

Legislator headnote

AI generated

Art. 156 § 1 pkt 2 k.p.a.; Art. 8, 9 k.p.a. - The court must assess whether the addressee acted in good faith reliance on the administrative decision, considering the duty to inform the citizen about the possibility of separate compensation proceedings.

Keywords

AI generated
customs duty assessment good faith reliance procedural duty to inform compensation proceedings administrative error invalidation of decision reliance interest

Cited Legislation

AI generated
Art. 156 § 1 pkt 2 k.p.a.
Art. 8 k.p.a.
Art. 9 k.p.a.
Art. 160 k.p.a.
Art. 422 § 2 k.p.c.
art. 156 § 1 pkt 2 k.p
art. 1 Konstytucji
art. 8 k.p
art. 368 pkt 1 k.p.c
art. 156 § 1 k.p

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