III RN 65/99
AI generated
Supreme Court dismissed extraordinary review as tax law did not allow interest on refunded penalties.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the extraordinary review filed by a limited liability company against a tax authority's decision. The company sought interest on money refunded for overpaid taxes, including previously collected penalties and enforcement costs, arguing for civil law analogies. The court ruled that the specific tax statute in force at the time did not grant such a right and that constitutional principles could not override clear statutory text.
Legislator headnote
AI generatedArt. 29 ust. 1 i 3 ustawy o zobowiązaniach podatkowych; The tax statute does not provide a basis for granting interest on refunded unjustly collected penalties and enforcement costs, and constitutional principles cannot be used to interpret clear statutory provisions contrary to their text.
Keywords
AI generated
extraordinary review dismissal
tax refund interest
enforcement costs interest
statutory interpretation limits
constitutional principles application
administrative law review
overpaid tax penalties
Cited Legislation
AI generatedArt. 29 ust. 1 i 3 of the Act on Tax Obligations
Art. 64 of the Act on Enforcement Proceedings in Administration
Art. 16 § 2 of the Administrative Procedure Act
Art. 417 of the Civil Code
Art. 57 ust. 2 of the Act on the Supreme Administrative Court
Art. 393 § 12 of the Code of Civil Procedure
Art. 236 ust. 2 of the Constitution of the Republic of Poland
art. 77 ust. 1 Konstytucji RP
Art. 77 ust. 1 Konstytucji
art. 2 Konstytucji
Cited Case Law
AI generatedIII SA 705/90
OSP 1992 r. z. 3, poz. 60