Cassation appeal dismissed; Supreme Court rejected binding nature of Ministry of Finance's interpretative letter on VAT invoices.

The Supreme Court dismissed the cassation appeal filed by P. Telefonii Spółka z o.o. against the appellate court's decision regarding a telecommunications network connection agreement. The appellant argued that the Ministry of Finance's interpretative letter incorrectly limited VAT invoice requirements to voluntary contracts, whereas the appellate court correctly applied the law to administrative decisions. The court ruled that such administrative interpretations cannot bind judges and must yield to the statutory text and legislative intent.