I PKN 50/96
AI generated
Supreme Court dismisses appeal from tax court ruling as inadmissible due to lack of statutory appeal right.
Legislator summary
AI generatedThe Supreme Court rejected the appellant's cassation appeal against a final tax court decision, ruling it inadmissible. The appellant argued violations of the Civil Code and Tax Act, but the court found no grounds for appeal under the Administrative Court Act. Since the law grants only extraordinary review to specific state organs, private parties cannot use cassation against final administrative rulings.
Legislator headnote
AI generatedArt. 57 ust. 1 ustawy o Naczelnym Sądzie Administracyjnym; art. 393 § 8 KPC: Parties lack the right to file a cassation appeal against final rulings of the Administrative Court, as only extraordinary review by designated state organs is permitted.
Keywords
AI generated
administrative court finality
cassation inadmissibility
extraordinary review
tax court appeal
statutory appeal rights
Cited Legislation
AI generatedart. 393 § 8 KPC
art. 57 ust. 1 ustawy o Naczelnym Sądzie Administracyjnym
art. 57 ust. 2 ustawy o Naczelnym Sądzie Administracyjnym
art. 10 ustawy o zmianie Kodeksu postępowania cywilnego