Supreme Court dismissed tax fee refund claim, ruling exemption applies only to state enterprises, not single-person state property companies.

The Supreme Court of Poland dismissed the taxpayer's appeal regarding a tax fee refund, overturning a lower administrative court's decision. The taxpayer argued for a 50% fee reduction because the seller was a single-person company managing state property, while the buyer was a state enterprise. The court held that the statutory exemption applies exclusively to state enterprises selling parts of themselves, not to single-person companies managing state assets, thus rejecting the refund request.