Supreme Court dismissed extraordinary review for attempting to re-evaluate facts rather than proving procedural error.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the extraordinary review filed by Alfred D. against a tax decision regarding property taxes. The applicant argued that the court erred in fact-finding by failing to recognize his dependent possession of the property due to mining damages and financial hardship. The court ruled that extraordinary review cannot rely solely on the applicant's subjective assessment of facts or mere speculation, as the lower court's evaluation of evidence was legally sound and the applicant's arguments were insufficient to overturn the established legal status.
Legislator headnote
AI generatedArt. 80 KPA; Art. 336 KC: An extraordinary review cannot be based solely on the applicant's own evaluation of facts or mere conjecture; it must demonstrate a clear procedural violation, and challenging a statutory presumption requires substantial arguments beyond simple confrontation with reality.