Disputes with the administration authorities
The dispute with the administration authorities is a situation when as an entrepreneur (a party to the proceedings) you do not agree with the decision issued by authority in your case.
If you want to get more detailed information about disputes with administration, you can find them in the guides I handle a matter at the office ( in accordance with the Code of Administrative Procedure) and I handle a matter at the office (in accordance with the Tax ordinance).
Disputes may arise from, inter alia, administrative decision (less frequently orders which ends the proceedings in a given instance) issued on your request or ex officio. They may also result from the audit carried out by the authority and the recommendations issued on its basis or administrative penalties.
In any event, regardless of whether the decision is taken under the regular procedure or whether it is immediately enforceable, you have the right to lodge an appeal.
In the event of a dispute with the administration authority, the most common path for appeal is:
- an appeal against the decision of the first-instance bodies to the authority of second instance,
- an appeal against the decision of the authority of second instance to the Voivodship Administrative Court,
- cassation appeal on the Voivodship Administrative Court judgement to the Supreme Administrative Court.
We have prepared for you information on each of these stages of the administrative and judicial proceedings. If you want to know more, please read the articles:
- Administrative decision of first instance— appeal proceedings
- Administrative decision of second instance — appeal proceedings
- Voivodship Administrative Court — appeal proceedings
In the case of certain administrative procedures, it is possible that the same administrative body will re-examine the case and if it is unfavourable again, it opens the way to a judicial procedure.
In the cases opened since 1 June 2017 with a remedy against a decision within the time-limit for lodging the appeal. On the day of submitting application to renounce the right to appeal, the decision shall become final and enforceable.
The decision issued by the minister or a local-government appeals board shall, instead of applying for reexamining the case, you have the right to bring the matter before an administrative court against the decision.
Another type of disputes with the administration authority is an action for failure to act. This is the legal instrument that makes it possible to influence the administrative authority which fails to respect the deadlines of proceedings laid down in administrative law.
In order to shorten the duration of the administrative procedure since 1 June 2017 a reminder has been introduced. If your case has not been settled within the time limit (failure to act) or the proceedings takes longer than it is necessary to deal with your case (excessive duration) then you can submit a reminder. This shall be submitted to the higher authority and must contain the justification. The administration is also obliged to inform you in advance about the possibility for such a reminder procedure.
More about the changes in the administrative procedure is provided in the article on simplifications in the administrative procedure.
Remember that in any proceedings a proxy may represent you, although it is not always possible under a general power of attorney. In some cases you will need to seek a professional proxy - a lawyer, legal advisor or tax advisor or patent attorney.
Disputes with foreign administration authorities
You should know that SOLVIT system can help you in the event of disputes with administration in the EU countries, Norway, Liechtenstein and Iceland, arising from the incorrect application of the EU law. SOLVIT helps both citizens and entrepreneurs. The system operates on the basis of the SOLVIT Centres set up in all Member States, cooperating with each other via an online database.
To SOLVIT can be reported problems:
- resulting from breaches of the EU law governing the internal market,
- caused by the administration of another Member State,
- containing a cross-border element (e.g. a Polish citizen has problems with a French office).
SOLVIT cannot deal with a problem, if:
- it is not ‘cross-border' (for example, the problem of a Polish citizen with the Polish administration),
- concerns the relation between entrepreneurs,
- concerns the relation consumer – entrepreneur,
- judicial proceedings have already been initiated.
You can find more information about SOLVIT on the European Commission website.
Detailed information can be found in the guides I handle a matter at the office ( in accordance with the Code of Administrative Procedure) and I handle a matter at the office ( in accordance with the Tax ordinance).Share Print