The fee must be paid when submitting a document subject to a fee to the court. The provisions of the Act providing for the collection of a fee on a statement of claim or application initiating proceedings in the case also apply to the fee on cassation penalties, unless a specific provision provides otherwise.
Fees are divided into: fixed, proportional or basic. Fixed fee: charged in cases involving non-property rights and in certain cases regarding property rights specified in the Act, in the same amount (regardless of the value of the subject matter of the dispute or the value of the subject matter of the appeal).
A proportional fee: charged in cases involving property rights, it amounts to 5% of the value of the subject of the dispute or the subject of the appeal, but not less than PLN 30 and not more than PLN 100,000. Fees can be paid: in court fee stamps, which can be purchased at the court cash desk, cash at the court cash desk, by transfer to the account of the appellate court.
The possibility of paying the court fee in a stamp is permissible, provided that its amount does not exceed PLN 1,500. The stamps must be affixed to documents subject to court fees, on the first or last page of the document in a place that does not contain text, one next to the other or one below the other, if possible without any spaces. In the case of payment at the cash register, it is required to attach proof - a cash receipt or a copy thereof to the court document to which the fee relates.
This document should be included in the list of attachments to this letter. If a transfer has been made to a bank account, please enter the file reference number of the case to which the payment relates in the transfer. If there is no file reference number, the transfer should specify the exact department in which the proceedings are taking place or to which the application was submitted and provide personal data of the person obliged to pay the fee. A copy of the transfer should be attached to the court document to which the fee relates.
This document should be included in the list of attachments to this letter. If a cassation appeal is filed by the Prosecutor General or the Ombudsman, the costs of the process in cassation proceedings are mutually waived.