Supreme Court dismisses extraordinary review; notification of seven-day filing deadline in post office is mandatory for valid service.
Legislator summary
AI generatedThe Supreme Court dismissed the extraordinary review filed by the President of the Supreme Administrative Court against a decision rejecting the taxpayers' appeal. The taxpayers argued that the court failed to inform them of the specific post office where the document should be filed, rendering the service invalid under Article 44 of the Civil Procedure Code. The court held that the postal service's return receipt, which confirmed the document was placed in the mailbox, implicitly satisfied the statutory requirement to notify the recipient of the filing location.
Legislator headnote
AI generatedArt. 44 Kodeksu postępowania administracyjnego; Art. 27 ust. 2 ustawy o Naczelnym Sądzie Administracyjnym: For service of documents under Article 44 of the Administrative Procedure Code, it is indispensable to notify the addressee of the seven-day filing period at the designated post office.