III RN 3/96
AI generated
Supreme Court dismisses extraordinary review when procedural errors lack material impact on tax case outcome.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the extraordinary review filed by the General Prosecutor against a Ministry of Finance decision. The court held that administrative bodies must only revoke decisions based on procedural violations if those violations materially affected the case result. Consequently, the court rejected arguments claiming the lower court erred in applying tax law principles.
Legislator headnote
AI generatedart. 22 ust. 2 pkt 3 ustawy o NSA; Procedural errors in administrative proceedings justify revocation of a decision only if they had a material impact on the outcome of the case.
Keywords
AI generated
extraordinary review
material impact
procedural violation
tax administration
administrative law
Cited Legislation
AI generatedart. 22 ust. 2 pkt 3 ustawy z dnia 12 maja 1995 r. o Naczelnym Sądzie Administracyjnym
art. 207 § 2 pkt 3 KPA
art. 155 KPA
art. 154 KPA
art. 393 § 12 KPC
art. 155 k.p