III SW 6/07
AI generated
Political party's failure to deposit funds in bank accounts leads to rejection of financial report under Polish law.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the Polish People's Organization - Polish League's appeal against the rejection of its financial report. The court found that the party collected funds via cash donations but failed to transfer them to bank accounts, violating a strict statutory requirement. The court rejected the party's argument that the violation was merely formal, ruling that the law mandates bank accounts without discretion.
Legislator headnote
AI generatedArt. 24 ust. 8 ustawy o partiach politycznych; Art. 38a ust. 1 pkt 3 i ust. 2 pkt 3 ustawy o partiach politycznych: Failure to deposit party funds exclusively into bank accounts constitutes a substantive violation mandating the rejection of the financial report.
Keywords
AI generated
political party financial reporting
bank account deposit requirement
cash donation prohibition
election law compliance
financial report rejection
substantive violation
Polish political parties act
Cited Legislation
AI generatedArt. 24 ust. 8 of the Political Parties Act
Art. 38a ust. 1 pkt 3 of the Political Parties Act
Art. 38a ust. 2 pkt 3 of the Political Parties Act