III ARN 70/95
AI generated
Supreme Court dismissed extraordinary review due to lack of gross legal error in tax liability determination.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the extraordinary review against the Chief Administrative Court's decision regarding a tax dispute. The company argued that the tax authority failed to verify its intermediary status, but the court found no gross legal error in the lower court's findings. The court ruled that the company's business activities constituted commission-based trade, making it liable for the tax regardless of the disputed intermediary status.
Legislator headnote
AI generatedArt. 14 ust. 2 ustawy o zobowiązaniach podatkowych; Art. 421 § 1 k.p.c.: An extraordinary review is inadmissible if the challenged decision does not contain a gross violation of law or a conclusion grossly inconsistent with the law.
Keywords
AI generated
extraordinary review
gross legal error
tax liability
intermediary status
administrative review
Cited Legislation
AI generatedArt. 14 ust. 2 ustawy o zobowiązaniach podatkowych
Art. 421 § 1 k.p.c.
§ 46 ust. 1 pkt 4 i ust. 4 rozporządzenia Ministra Finansów z dnia 22 lutego 1989 r. w sprawie opłaty skarbowej
art. 157 k.p
art. 156 § 1 k.p
art. 157 § 2 k.p
art. 210 k.p
art. 156 § 1 pkt 2 k.p
art. 421 § 1 k.p.c