III SK 39/08
AI generated
Supreme Court dismisses appeal, ruling economic situation for penalty caps is based on prior tax year income.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal filed by three entrepreneurs against a fine imposed by the Energy Regulatory Office. The court held that the economic situation determining the penalty cap must be calculated based on the income achieved in the tax year preceding the offense. The court rejected arguments regarding the temporal application of laws and the definition of 'previous year' for penalty calculation purposes.
Legislator headnote
AI generatedArt. 56 ust. 3 Prawa energetycznego; The economic situation of an entrepreneur serving as the basis for the upper limit of a monetary penalty is determined according to the income achieved in the tax year preceding the punishment.
Keywords
AI generated
monetary penalty cap
economic situation
preceding tax year
energy law
cassation appeal
penalty calculation
entrepreneur income
Cited Legislation
AI generatedart. 56 ust. 3 ustawy z dnia 10 kwietnia 1997 r. - Prawo energetyczne
art. 9e ust. 6 ustawy z dnia 10 kwietnia 1997 r. - Prawo energetyczne
art. 398 § 14 k.p.c.
art. 385 k.p.c
art. 39814 k.p.c