In the event of a negative ruling by the Provincial Administrative Court, the taxpayer has the right to lodge a complaint with the Supreme Administrative Court, which must be prepared by a professional attorney. The judgment of the Supreme Administrative Court is the final decision taken by the Court in Poland.
In the case of a negative judgment of the Supreme Administrative Court, it is possible to appeal it to the European Court of Justice, if it is possible to prove that the provisions of Polish law are inconsistent with European provisions that have been incorporated into the Polish legal system. As above, the deadline for considering a complaint by the Supreme Administrative Court is approx. 1 year.
