III AO 27/03
AI generated
Supreme Court held mandatory lawyer representation does not apply in auditor disciplinary cassation proceedings under the relevant Act.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court overturned a disciplinary decision against an auditor who failed to hire a lawyer for his cassation appeal. The auditor argued he could not afford legal counsel due to his pension and disability status. The court ruled that the mandatory lawyer requirement from the Criminal Procedure Code was inapplicable because it did not fit the specific procedural rules of the Auditors Act governing this type of review.
Legislator headnote
AI generatedArt. 33 ust. 2 ustawy o biegłych rewidentach; Art. 526 § 2 k.p.k.: The mandatory requirement for a lawyer to represent a party in a cassation proceeding under the Auditors Act does not apply when the Criminal Procedure Code's provisions are deemed inapplicable due to the specific nature of the disciplinary procedure.
Keywords
AI generated
mandatory lawyer representation
auditors disciplinary proceedings
cassation appeal
inapplicability of criminal code
legal aid for auditors
Cited Legislation
AI generatedArt. 33 ust. 2 of the Act of 13 October 1994 on auditors and their self-government
Art. 526 § 2 of the Code of Criminal Procedure
Art. 441 § 5 of the Code of Criminal Procedure
Art. 437 of the Code of Criminal Procedure
art. 526 § 2 k.p.k
art. 78 § 1 k.p.k
art. 84 § 3 k.p.k
art. 530 k.p.k
art. 521 k.p.k
art. 525 § 2 k.p.k
Cited Case Law
AI generatedIII DS 7/02