Supreme Court voids lower court dismissal because the 30-day appeal period starts when the lawyer receives the decision, not the client.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court of Poland voided the lower court's dismissal of the taxpayers' appeal because the 30-day deadline for filing the complaint was calculated incorrectly. The lower court counted the period from the date the tax authority mailed the decision to the taxpayers, whereas the taxpayers had appointed a legal representative. The court ruled that under the Administrative Procedure Code, when a representative is appointed, all official documents and the 30-day appeal period must be calculated from the date the representative actually receives the decision. Consequently, the taxpayers' appeal was filed within the valid time limit, and the lower court's rejection was legally unfounded.
Legislator headnote
AI generatedArt. 35 ust. 1, art. 59 ust. 1 ustawy z dnia 11 maja 1995 r. o Naczelnym Sądzie Administracyjnym; art. 40 § 2 Kodeksu postępowania administracyjnego: When a party has appointed a legal representative, the thirty-day period for filing an appeal to the Supreme Administrative Court runs from the date the decision is served on the representative, not the party.