Supreme Court allows third party payment of court costs, ruling personal payment not required by law.
Synthèse Legislator
Généré par l'IAThe Supreme Court overturned the Administrative Court's dismissal of a tax appeal, ruling that a third party's payment of court fees was valid. The Administrative Court had rejected the appeal because the company, lacking assets, failed to pay the fee personally, instead having a partner deposit it. The Supreme Court held that Article 5 of the Civil Court Costs Act does not require personal payment, allowing the third party to fulfill the obligation on behalf of the company.
Regeste Legislator
Généré par l'IAArt. 5 ust. 1 ustawy o kosztach sądowych w sprawach cywilnych; Art. 27 ust. 1 i ust. 2 ustawy o Naczelnym Sądzie Administracyjnym: The obligation to pay court costs applies to the party filing the document, but the law does not restrict the fulfillment of this obligation to personal payment by that party, permitting a third party to act on their behalf.