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III RN 92/02 AI generated

Supreme Court dismissed extraordinary review because it only challenged cost rejection orders, not the underlying customs value decisions.

Case Number III RN 92/02
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court dismissed the extraordinary review filed by the Chief Administrative Court against 39 rulings rejecting a taxpayer's customs value claims. The taxpayer argued the lower court improperly rejected cost waivers while ignoring her inability to pay the full filing fees. The court ruled that the extraordinary review's sole focus was on the cost rejection orders, not the substantive customs decisions, making the review procedurally inadmissible.

Legislator headnote

AI generated

Art. 36 ust. 2 ustawy o NSA; Art. 27 ust. 2 ustawy o NSA; Art. 113 § 1 KPC; Art. 393 § 1 KPC; Art. 236 ust. 2 Konstytucji RP: An extraordinary review is inadmissible if its sole subject is a procedural order rejecting a cost waiver, without a request to set aside the underlying substantive decision.

Keywords

AI generated
extraordinary review admissibility cost waiver rejection procedural defect customs value dispute filing fee waiver administrative review scope procedural standing

Cited Legislation

AI generated
Art. 36 ust. 2 ustawy z dnia 11 maja 1995 r. o Naczelnym Sądzie Administracyjnym
Art. 27 ust. 2 ustawy z dnia 11 maja 1995 r. o Naczelnym Sądzie Administracyjnym
Art. 113 § 1 KPC
Art. 59 ustawy o NSA
Art. 45 Konstytucji RP
Art. 77 ust. 2 Konstytucji RP
Art. 393 § 1 KPC
Art. 236 ust. 2 Konstytucji RP
art. 77 ust. 2 Konstytucji
art. 236 ust. 2 Konstytucji

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