Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
III ARN 11/95 AI generated

Supreme Court corrects administrative court reasoning on mining land tax liability under local tax law.

Case Number III ARN 11/95
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court partially allowed the extraordinary revision against the administrative court's reasoning regarding local property tax. The taxpayer argued that post-extraction lands undergoing reclamation were not linked to business activity, while the lower court incorrectly applied a tax rate based on general business activity costs. The court decided to correct the legal reasoning by citing a specific Supreme Court ruling, as the factual findings and the necessity of reclamation projects remained valid.

Legislator headnote

AI generated

Art. 423 § 1 zd. 2 k.p.c.; Art. 328 § 2 k.p.c.: When an extraordinary revision challenges only the reasoning of a final judgment, the Supreme Court may strike out the erroneous portions and insert new text to comply with statutory requirements, provided the factual basis and the decision to revoke the administrative act remain correct.

Keywords

AI generated
extraordinary revision reasoning correction local property tax mining land reclamation business activity link administrative law Supreme Court ruling

Cited Legislation

AI generated
Art. 423 § 1 zd. 2 k.p.c.
Art. 328 § 2 k.p.c.
Art. 417 § 1 zd. 2 k.p.c.
Art. 207 § 1 i § 2 pkt 1 i 3 k.p.a.
Art. 209 k.p.a.
Art. 2 ust. 1 ustawy z dnia 23 grudnia 1988 r. o działalności gospodarczej
art. 7 ust. 1 pkt 19 lit. d ustawy z 1985 r. o podatkach i opłatach lokalnych
art. 5 ust. 2 ustawy z dnia 12 stycznia 1991 r. o podatkach i opłatach lokalnych
art. 328 § 2 k.p.c
art. 208 k.p

Cited Case Law

AI generated
III AZP 5/94
Post-mining lands under a mining company's management are taxable business-related land under local tax law.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text