Supreme Court dismissed extraordinary review for alleging violation of legal principles without citing specific statutory provisions.
Legislator summary
AI generatedThe Supreme Court dismissed the extraordinary review filed by the First President of the Supreme Administrative Court against a tax decision. The petitioner argued that the lower court violated general legal principles such as freedom of contract and state trust, but failed to identify a specific statutory provision containing these principles. The court ruled that extraordinary review requires a clear citation of a specific law, as alleging a violation of abstract legal principles without such a basis is inadmissible.
Legislator headnote
AI generatedArt. 57 ust. 2 ustawy o Naczelnym Sądzie Administracyjnym; Art. 10 ustawy o zmianie Kodeksu postępowania cywilnego: Extraordinary review requires the citation of a specific statutory provision; alleging a violation of general legal principles without identifying the containing law is inadmissible.