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III RN 11/02 AI generated

Supreme Court dismisses extraordinary review regarding tax control of public grant expenditure in administrative proceedings.

Case Number III RN 11/02
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 Coal Mine against a tax control decision ordering the return of misused public funds. The court held that the tax control act is a public administrative act subject to administrative court jurisdiction, not civil proceedings. Consequently, the review was rejected because the lower court correctly applied the procedure for removing legal errors without transferring the case for retrial.

Legislator headnote

AI generated

Art. 22 ust. 3 ustawy o NSA; Art. 247 § 1 pkt 1 Ordynacji podatkowej; Art. 31 ustawy o kontroli skarbowej; Art. 78 Konstytucji RP: The extraordinary review procedure is inadmissible for tax control acts which are public administrative decisions subject to administrative court jurisdiction and cannot be reviewed by higher administrative organs.

Keywords

AI generated
extraordinary review tax control public grant administrative act return of funds Supreme Court procedural error

Cited Legislation

AI generated
Art. 22 ust. 3 of the Act of 11 May 1995 on the Supreme Administrative Court
Art. 247 § 1 pkt 1 of the Tax Ordinance Act of 29 August 1997
Art. 31 of the Fiscal Control Act of 28 September 1991
Art. 51 of the Act on the Supreme Administrative Court
Art. 78 of the Constitution of the Republic of Poland
Art. 27 ust. 1 in conjunction with Art. 59 of the Act on the Supreme Administrative Court
Art. 34 ust. 3 of the Act on the Supreme Administrative Court
art.78 Konstytucji

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