By its judgment of February 5, 2009 (file no. II FSK 1656/07) the Supreme Administrative Court declared that the reasons for a plea of nullity should be defined unambiguously and clearly so that they raise no doubts as to the extent of the complaints and the intention of the party making the plea.

These proceedings concerned a company which, according to the results of a tax audit, had not fulfilled its tax obligations. This led the tax authorities to issue a decision on the taxpayer's liability. In response, the company filed a complaint to the Supreme Administrative Court, accusing the tax authorities of “the burdensomeness of the conducted audit,” among other things. But, according to the Supreme Administrative Court’s decision, this was an ambiguously defined reason for a plea of nullity. This judgment sustained the present trend in judicial decisions.

Contact person: Piotr Wagner,

pw@pnplaw.pl