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II PZP 8/07 AI generated

Tax office exempt from court fees in labor disputes as state entity without civil legal personality.

Case Number II PZP 8/07
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court resolved a legal question regarding whether the Tax Office must pay court fees in labor disputes. The lower court rejected the Tax Office's appeal because it failed to pay fees, arguing that the agency possessed judicial capacity and was subject to proportional fees due to the case value. The Supreme Court ruled that the Tax Office is exempt from fees because, as an organizational unit of the State Treasury lacking civil legal personality, it cannot bear the financial burden of such orders.

Legislator headnote

AI generated

Art. 94 ust. 1 ustawy z dnia 28 lipca 2005 r. o kosztach sądowych w sprawach cywilnych; Art. 460 k.p.c.: The State Treasury and its organizational units are exempt from court fees in civil proceedings, including labor disputes, as they lack civil legal personality and cannot bear property-based court fee orders.

Keywords

AI generated
State Treasury court fees labor law civil legal personality organizational unit judicial capacity State Treasury exemption

Cited Legislation

AI generated
Art. 94 ust. 1 ustawy z dnia 28 lipca 2005 r. o kosztach sądowych w sprawach cywilnych
Art. 460 k.p.c.
Art. 2 ust. 2 ustawy o kosztach sądowych w sprawach cywilnych
Art. 33 k.c.
Art. 7 ust. 1 ustawy o kosztach sądowych w sprawach cywilnych
art. 370 k.p.c
art. 33 k.c
art. 34 k.c
art. 3 k.p
art. 460 § 1 k.p.c

Cited Case Law

AI generated
II UZ 21/06
III CZP 97/89
III CZP 16/94

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