III ZP 30/98
AI generated
Supreme Court refused to issue a ruling on administrative law application due to lack of Supreme Administrative Court divergence.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court of Poland refused to issue a binding ruling regarding the interpretation of tax laws. The First President of the Supreme Court requested clarification due to inconsistent practices by tax authorities and a restrictive interpretation by the Supreme Administrative Court. The court declined because the Supreme Administrative Court had not demonstrated a divergence in its own jurisprudence, reserving such oversight for the administrative court system.
Legislator headnote
AI generatedArt. 13 pkt 3 ustawy o Sądzie Najwyższym; Art. 184 Konstytucji RP: The Supreme Court may not issue rulings solely to correct inconsistent administrative practice; such oversight belongs to the Supreme Administrative Court unless a divergence in its own jurisprudence exists.
Keywords
AI generated
Supreme Court of Poland
administrative law application
binding ruling issuance
jurisprudence divergence
tax law interpretation
Supreme Administrative Court
constitutional jurisdiction
Cited Legislation
AI generatedArt. 13 pkt 3 of the Act on the Supreme Court
Art. 184 of the Constitution of the Republic of Poland
Art. 236 ust. 2 of the Constitution of the Republic of Poland
Art. 30 of the Act on the Supreme Administrative Court
Art. 20 ust. 1 of the Act on the Supreme Court
art. 184 Konstytucji
art. 236 ust. 2 Konstytucji
Cited Case Law
AI generatedSupreme Administrative Court of Poland, 9 December 1997