Payment during appeal does not render tax abatement proceedings inadmissible under Polish tax law.

The Supreme Court dismissed the extraordinary review filed by the tax authority against a decision to abate tax proceedings. The taxpayer had paid outstanding taxes while an appeal was pending, leading the tax office to claim the abatement request became pointless. The court ruled that paying taxes under a non-final decision is merely fulfilling a statutory obligation and does not equate to withdrawing the abatement request.