A cassation appeal in administrative court proceedings is a regular means of challenging a first instance judgment. The lodging of a cassation appeal is subject to detailed formal
requirements, the fulfillment of which results in the Supreme Administrative Court reviewing the case on its merits. As a rule, the decision in question is made by the Supreme
Administrative Court, although it is also possible for voivodship administrative court to make such a decision under a self-control procedure (pursuant to art. 179 of the Law of the
Administrative Courts Procedure). One of the basic conditions that need to be met is to file a cassation complaint, the nature and manner of preparing which is specified not only
in Art. 174 of the Law on Proceedings before Administrative Courts, but is also – in a particular way – determined by the case law of the Supreme Administrative Court. The grounds for cassation constitute an indispensable part of a cassation appeal, at the same time defining the limits of the court's subsequent adjudication. The aim of the article is to highlight the key guidelines indicated by the Supreme Administrative Court, the inclusion of which makes it much easier to properly comprehend the issues under
consideration.
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