III ARN 27/95
AI generated
Supreme Court allows extraordinary review when court rejected case due to late fee despite timely payment and improper service.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court allowed the extraordinary review, overturning the lower court's dismissal of the taxpayer's appeal. The taxpayer argued the fee was paid on time, while the lower court held the appeal was untimely because the fee was not paid before the deadline. The court ruled that the fee was actually paid within the deadline and the lower court's rejection violated procedural laws due to improper service of the summons.
Legislator headnote
AI generatedArt. 204 § 1 k.p.a.; Art. 212 k.p.a.; Art. 16 ust. 1, 3 ustawy o kosztach sądowych; Extraordinary review is admissible when a lower court rejects an appeal based on a procedural defect that was not established by the facts, specifically where a fee was paid within the deadline despite the court's finding of non-payment.
Keywords
AI generated
extraordinary review admissibility
court costs payment deadline
improper service of summons
procedural violation by lower court
tax refund appeal dismissal
Cited Legislation
AI generatedArt. 204 § 1 k.p.a.
Art. 212 k.p.a.
Art. 16 ust. 1 i 3 ustawy z dnia 13 czerwca 1967 r. o kosztach sądowych w sprawach cywilnych
Art. 44 zdanie drugie k.p.a.
art. 212 k.p
art. 210 k.p