NSA in camera, faster, but without the last word of the legal representative

From Monday, the Supreme Administrative Court (NSA) and voivodeship administrative courts located in the red zone adjudicate in camera. This may speed up consideration of complaints, but also deprive parties of professional arguments of their representatives, which may be priceless to the outcome of the case.

COMMENTARY by KAMIL SZCZĘSNY

– I consider the fact that most of the cases, often against the will of the parties, will be handled in closed session as quite negative. The lack of a hearing deprives – especially the applicant party – of the last chance to invoke arguments aimed at challenging decisions of the administrative authorities. Thus, the party is prevented from saying the “last word”, often of key importance to determination of the wording of judgment, says Kamil Szczęsny, attorney at GWW.

– Therefore, in my professional practice, as a rule, I do not submit applications for consideration of a case in closed session, since I believe that this has influence on the quality of settlement of the case. In the existing situation, since the parties often waited even three years for the case to be heard before the Supreme Administrative Court, these additional three or four months should not be an argument for considering the case in a simplified procedure, especially against the will of the parties – emphasizes Kamil.

An article with our expert's comment was published in the portal Prawo.pl: https://www.prawo.pl/podatki/rozpatrywanie-spraw-podatkowych-w-trybie-niejawnym-w-czasie,503914.html