Competency dispute dismissed as VAT invoice request is not a civil or administrative matter under Polish law.

The Supreme Court dismissed a request to resolve a competency dispute between a court and a tax office regarding a VAT invoice. The plaintiff sought a civil remedy for a tax document, but the tax authority determined the matter was administrative and refused to initiate criminal tax proceedings due to unpaid taxes. The court ruled that because the tax office's refusal to start criminal proceedings meant the case was not an administrative matter, no competency dispute could arise.