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III ARN 40/95 AI generated

Supreme Court allows extraordinary review, holding Civil Code service rules apply fully in administrative proceedings.

Case Number III ARN 40/95
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court granted the extraordinary review against the Supreme Administrative Court's dismissal of a tax dispute. The Ministry argued that the lower court failed to prove service of the hearing notice to the plaintiff's lawyer, violating procedural rights. The Court ruled that Civil Code service provisions apply without modification in administrative proceedings to ensure defense rights, finding the lack of proof constituted a fatal defect voiding the proceedings.

Legislator headnote

AI generated

Art. 211 k.p.a.; Art. 131 k.p.c.: The Civil Code provisions on service of process apply without modification in proceedings before the Supreme Administrative Court; failure to serve the notice of hearing to the authorized representative deprives the party of the opportunity to defend their rights, rendering the proceedings void.

Keywords

AI generated
extraordinary review service of process Civil Code application void proceedings defense rights tax dispute administrative court

Cited Legislation

AI generated
Art. 211 k.p.a.
Art. 131 k.p.c.
Art. 368 pkt 2 k.p.c.
Art. 369 pkt 5 k.p.c.
Art. 207 § 5 k.p.a.
Art. 149 § 2 k.p.c.
Art. 393 § 1 k.p.c.
art. 207 § 5 k.p
art. 149 § 2 k.p.c
art. 393 § 1 k.p.c

Cited Case Law

AI generated
II CR 177/82 OSP 1983 nr 6 poz. 122
II CR 331/74 (OSNCP 1975 nr 5 poz. 84)

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