Cassation appeal dismissed as unpayable due to tax stamps instead of court stamps under Polish Civil Procedure Code.
Legislator summary
AI generatedThe Supreme Court dismissed the appellant's cassation appeal, ruling that the appeal was inadmissible because it was paid with tax stamps rather than the required court stamps. The appellant argued that the payment was made in good faith due to a clerical error while personally handling the submission, but the court held that tax stamps do not constitute valid court fees. Consequently, the appeal was treated as unpaid and rejected without a prior summons to correct the defect.
Legislator headnote
AI generatedArt. 3986 § 2 k.p.c.; Art. 3984 § 1 k.p.c.; Art. 1302 § 3 k.p.c.: A cassation appeal paid with tax stamps is deemed unpaid and inadmissible, and the court rejects it without summons, whereas improperly paid appeals by legal professionals are rejected without summons under Art. 1302 § 3 k.p.c.