III RN 171/01
AI generated
Supreme Court allows single expert opinion in tax valuation, rejecting need for multiple experts under old law.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court of Poland allowed the tax authority to rely on a single expert's opinion for valuing company shares in a 1996 tax dispute. The General Prosecutor argued that the law required multiple experts, but the Court found the statute only mandated considering expert opinions without specifying a number. The Court ruled that the law's purpose was to ensure accurate valuation, not to mandate a specific quantity of experts, thus validating the single expert's evidence.
Legislator headnote
AI generatedArt. 14 ust. 3 ustawy o podatku dochodowym od osób prawnych; The provision requiring expert opinions does not specify a minimum number of experts, allowing a single expert's opinion to suffice for establishing asset value.
Keywords
AI generated
tax valuation procedure
expert opinion admissibility
single expert sufficiency
income tax law
administrative review
evidence standard
share price assessment
Cited Legislation
AI generatedArt. 14 ust. 3 zdanie drugie in fine ustawy z dnia 15 lutego 1992 r. o podatku dochodowym od osób prawnych
Art. 22 ust. 1 pkt 1 i ust. 2 pkt 1 i 3 ustawy z dnia 11 maja 1995 roku o Naczelnym Sądzie Administracyjnym
Art. 393 ust. 13 Kodeksu postępowania cywilnego
Art. 10 ustawy z dnia 1 marca 1996 r. o zmianie Kodeksu postępowania cywilnego