Supreme Court allows simultaneous administrative appeal and invalidity request despite concurrent proceedings rule.

The Supreme Court of Poland overturned the Lower Administrative Court's dismissal of an appeal filed by a university. The university had simultaneously requested the invalidity of a tax decision before the Administrative Court and the Local Collegium for Appeal, which the lower court deemed inadmissible under Article 35 of the Administrative Court Act. The Supreme Court ruled that the statute does not prohibit filing both requests on the same day, as the concurrent proceedings rule only applies when one process is already underway at the time of filing. Consequently, the court held that the appeal was admissible and the lower court's decision to reject it was invalid.