Supreme Court ruled tax authorities have statutory power to issue debt decisions and calculate interest for civil law transaction fees.

The Supreme Court of Poland overturned the Lower Administrative Court's decision regarding a tax debt arising from a civil law transaction. The taxpayer argued that tax authorities lacked the power to issue a specific debt decision and calculate interest, relying on a 1989 ministerial regulation. The court held that the Tax Ordinance Act explicitly grants tax authorities the direct statutory authority to issue debt decisions and calculate interest, rendering the opposing argument invalid.