Formal requirements for an administrative complaint
An administrative cassation appeal should include: 1) identification of the contested judgment, indicating whether it is contested in whole or in part; 2) mentioning the grounds for cassation and their justification; 3) an application for the annulment or amendment of the judgment with an indication of the scope of the requested annulment or amendment.
A cassation appeal should be prepared by a lawyer or legal advisor. This provision does not apply if the cassation appeal is prepared by a judge, prosecutor, notary, counselor of the Attorney General of the Republic of Poland or a professor or habilitated doctor of legal sciences who is a party, its representative or attorney, or if the cassation appeal is filed by a prosecutor, the Ombudsman or the Ombudsman for Children. A cassation appeal may be prepared by: a tax advisor - in matters of tax and customs obligations and in matters of administrative enforcement related to these obligations; a patent attorney - in matters of industrial property.
Cassation appeal pursuant to Art. 176 p.p.s.a. must meet the formal requirements for pleadings in court proceedings. Its indispensable structural element is the indication of the grounds for cassation and their justification. Citing the grounds for cassation is understood as indicating the specific provisions violated by the contested judgment. In turn, the justification must include a development of the cassation allegations by explaining what exactly, according to the author of the cassation appeal, the violation of each legal norm brought against the Court of First Instance consisted. Pursuant to Art. 174 point 1 of the Labor Law a cassation appeal may be based on a violation of substantive law.
Failure to comply with material standards may consist in their incorrect interpretation or incorrect application. These are two different forms of violation of the law. The allegation of incorrect interpretation does not include the allegation of incorrect application of the law. This has the effect that if the complainant wants to challenge the contested judgment from the point of view of both forms of violation of law, he should not only refer to each of them, but also cite legal arguments appropriate to each of these types of violation (I GSK 2956/18).