III SK 39/08
Generato dall'IA
Supreme Court dismisses appeal, ruling economic situation for penalty caps is based on prior tax year income.
Polonia (PL)
Sintesi Legislator
Generato dall'IAThe 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.
Regesto Legislator
Generato dall'IAArt. 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.
Parole chiave
Generato dall'IA
monetary penalty cap
economic situation
preceding tax year
energy law
cassation appeal
penalty calculation
entrepreneur income
Disposizioni normative citate
Generato dall'IAart. 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