Supreme Court dismisses extraordinary review, ruling taxpayers must know tax exemption conditions despite administrative duty to inform.

The Supreme Court of Poland dismissed the extraordinary review against a tax office decision terminating a taxpayer's exemption. The taxpayer argued that the administrative body's duty to inform under Article 9 of the Administrative Procedure Code exempted her from knowing specific tax regulations. The court held that this duty does not relieve a business operator of the obligation to familiarize themselves with applicable legal requirements, including tax rules. Consequently, the court rejected the constitutional and procedural violations claimed by the taxpayer.