Supreme Court ruled VAT appeal body jurisdiction applies when estimated tax base exceeds threshold.

The Supreme Court overturned a lower court decision, declaring the tax office's ruling void due to improper jurisdiction. The tax authority had estimated the taxable turnover using a presumptive method because accounting books were unreliable, resulting in a tax liability exceeding 10,000 zloty. The court held that the appeal body's jurisdiction depends on the total disputed tax amount, not just the portion derived from estimation, thereby mandating review by the Tax Appeal Commission.