III RN 135/01
AI generated
Tax authority cannot remit local government tax without local head's request or consent.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the extraordinary review against a tax authority's refusal to remit a local government tax. The taxpayer argued for remission based on financial hardship, but the authority relied on a binding decision by the local government's head refusing consent. The court held that the tax authority lacks independent power to remit such taxes without the local head's explicit request or approval.
Legislator headnote
AI generatedArt. 17 ust. 1, 2, 4 ustawy o dochodach jednostek samorządu terytorialnego; The tax authority cannot remit taxes belonging to a territorial self-government unit without a request or consent from the head of that unit's administration.
Keywords
AI generated
tax remission
local government tax
administrative consent
tax authority competence
extraordinary review
Cited Legislation
AI generatedArt. 17 ust. 1 ustawy z dnia 26 listopada 1998 r. o dochodach jednostek samorządu terytorialnego w latach 1999-2000
Art. 17 ust. 2 ustawy z dnia 26 listopada 1998 r. o dochodach jednostek samorządu terytorialnego w latach 1999-2000
Art. 17 ust. 4 ustawy z dnia 26 listopada 1998 r. o dochodach jednostek samorządu terytorialnego w latach 1999-2000
Art. 67 § 1 Ordynacji podatkowej
Art. 393 § 1 Kodeksu postępowania cywilnego