Supreme Court allows tax appeal dismissed for late filing by recognizing Saturday as a statutory non-working day under Labor Code.

The Supreme Court of Poland overturned a lower administrative court's dismissal of a taxpayer's appeal regarding tax deduction refusal. The lower court rejected the appeal because it was filed after the 30-day deadline, which expired on a Saturday. The Supreme Court ruled that Saturday constitutes a statutory non-working day under the Labor Code, granting the taxpayer normal conditions to file the appeal on that final day. Consequently, the court held that a literal interpretation violating constitutional rights to a court was erroneous and restored the appeal for reconsideration.