Legislator Case Law & Legislation
I PKN 50/96 AI generated

Supreme Court dismisses appeal from tax court ruling as inadmissible due to lack of statutory appeal right.

Case Number I PKN 50/96
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The 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 generated

Art. 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 generated
art. 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

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