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III ARN 22/95 AI generated

Supreme Court dismissed extraordinary review due to lack of gross legal violation in tax interpretation.

Case Number III ARN 22/95
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court dismissed the extraordinary review filed by the Minister of Justice against the Supreme Administrative Court's decision. The review alleged a gross legal violation regarding the interpretation of tax obligation provisions and a breach of the state's interest. The court ruled that the lower court's reliance on linguistic interpretation was not erroneous because semantic ambiguity in the law necessitates supplementary systematic and functional interpretation methods.

Legislator headnote

AI generated

Art. 421 § 1 k.p.c.; Art. 29 ust. 2 ustawy o zobowiązaniach podatkowych: An extraordinary review is not justified by a mere dispute over the primacy of linguistic interpretation when semantic ambiguity in the statute requires the application of supplementary interpretative methods to ascertain legislative intent.

Keywords

AI generated
extraordinary review dismissal gross legal violation standard tax obligation interpretation linguistic interpretation priority systematic interpretation necessity state interest breach semantic ambiguity in law

Cited Legislation

AI generated
Art. 421 § 1 k.p.c.
Art. 29 ust. 2 ustawy z dnia 19 grudnia 1980 r. o zobowiązaniach podatkowych
art. 209 k.p
art. 417 § 1 k.p.c
art. 421 § 1 k.p.c

Cited Case Law

AI generated
III ARN 41/90
III CRN 314/87

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