III SW 20/06
AI generated
Supreme Court dismissed appeal; political party must deposit member dues on bank accounts regardless of intended current expenses.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the Polish Disabled Persons Forum's appeal against the Electoral Commission's rejection of its financial report. The party argued that member dues totaling 3,250 PLN kept in local cash registers for immediate operational needs were exempt from bank deposit requirements. The court ruled that the statutory obligation to deposit funds applies to all member dues, with the exemption strictly limited to local organizational units, not the central party body.
Legislator headnote
AI generatedArt. 24 ust. 8 ustawy o partiach politycznych; Art. 26a ustawy o partiach politycznych: The obligation to deposit political party funds on bank accounts applies to the central organizational unit and does not extend to member dues intended for current expenses.
Keywords
AI generated
political party finance
bank account deposit
member dues exemption
central organizational unit
current expenses
electoral commission
financial reporting
Cited Legislation
AI generatedArt. 24 ust. 8 of the Act of 27 June 1997 on political parties
Art. 26a of the Act of 27 June 1997 on political parties
Art. 34b ust. 2 of the Act of 27 June 1997 on political parties
Art. 38b of the Act of 27 June 1997 on political parties
Art. 516 of the Code of Civil Procedure
art. 516 k.p.c
Cited Case Law
AI generatedDecision of 17 September 2004, III SW 37/04
Decision of 1 January 2003, III SW 150/03
Decision of 3 October 2002, III SW 18/02