III RN 111/00
AI generated
Supreme Court allows administrative procedure retrial after final ruling via Art. 58 NSA Act and Art. 401 KPC.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court granted extraordinary review to overturn a final administrative order dismissing a taxpayer's appeal due to missed filing deadlines. The taxpayer argued the dismissal order was a procedural ruling that did not legally conclude the case, whereas the opposing authority contended only final judgments permit retrials. The court ruled that under the Administrative Court Act, any final order ending the proceedings, including those dismissing appeals, allows for retrial under the Civil Procedure Code.
Legislator headnote
AI generatedArt. 58 ust. 1 i 3 ustawy o NSA; Art. 401 KPC: A retrial of administrative proceedings is permissible following any final order concluding the case, not merely final judgments.
Keywords
AI generated
administrative procedure retrial
final order conclusion
extraordinary review
Civil Procedure Code
Administrative Court Act
procedural dismissal
tax dispute
Cited Legislation
AI generatedArt. 58 w związku z art. 53 ust. 1 i 3 oraz art. 59 ustawy z dnia 11 maja 1995 r. o Naczelnym Sądzie Administracyjnym
art. 401 lub art. 403 KPC
art. 399 KPC
art. 410 § 2 KPC
art. 393 § 1 KPC
art. 10 ustawy z dnia 1 marca 1996 r. o zmianie Kodeksu postępowania cywilnego
art. 45 ust. 1 Konstytucji RP