III ARN 10/94
AI generated
Supreme Court dismisses extraordinary review withdrawal case, ruling withdrawal is admissible under Civil Procedure Code.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the extraordinary review proceedings after the Minister of Justice withdrew the appeal. The case involved a tax dispute where the taxpayer argued for exemption from corporate income tax based on a double taxation treaty and German tax payment. The court held that the withdrawal of the extraordinary review is admissible and therefore the proceedings must be terminated.
Legislator headnote
AI generatedArt. 203 § 4 k.p.c.; Art. 393 § 2 k.p.c.: The withdrawal of an extraordinary review is admissible if it meets the criteria for admissibility under Art. 203 § 4 of the Civil Procedure Code, requiring the court to dismiss the proceedings.
Keywords
AI generated
extraordinary review
withdrawal of appeal
admissibility criteria
civil procedure code
dismissal of proceedings
tax exemption
double taxation treaty
Cited Legislation
AI generatedArt. 203 § 4 k.p.c.
Art. 393 § 2 k.p.c.
Art. 423 § 1 k.p.c.
Art. 393 § 1 k.p.c.
Art. 5 of the Double Taxation Treaty
Art. 9 ust. 1 pkt 3 of the Income Tax Act of 1989
art. 203 § 4 k.p.c
art. 393 §2 k.p.c
art. 393 § 1 k.p.c
Cited Case Law
AI generatedIII ARN 64/93