III RN 190/00
AI generated
Court quashed mining fee decision due to incorrect calculation base on ore requiring processing.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court quashed the administrative court's judgment and remanded the case for retrial regarding mining fees. The prosecutor argued that fees should be calculated on refined copper concentrate rather than raw ore because the ore requires processing before market entry. The court agreed, noting that the ore was objectively processed internally within the mining group before becoming a concentrate, making the concentrate the correct valuation base.
Legislator headnote
AI generatedArt. 84 ust. 3 Prawo geologiczne i górnicze; Art. 393 § 1 KPC: When extracted ore is processed internally before market entry, the mining fee must be calculated on the value of the resulting concentrate, not the raw ore.
Keywords
AI generated
mining fee calculation
ore processing requirement
internal processing unit
valuation base determination
administrative fee assessment
geological mining law
procedural remand
Cited Legislation
AI generatedArt. 84 ust. 3 zdanie drugie ustawy z dnia 4 lutego 1994 r. - Prawo geologiczne i górnicze
Art. 393 § 1 KPC
Art. 10 ustawy z dnia 1 marca 1996 r. o zmianie Kodeksu postępowania cywilnego
§ 1 pkt 9 i § 2 ust. 4 rozporządzenia Rady Ministrów z dnia 23 sierpnia 1994 r.
art. 217 Konstytucji RP
Cited Case Law
AI generatedNaczelnego Sądu Administracyjnego w Warszawie z dnia 15 lutego 2000 r.