Abstract

Legal action is permissible when plaintiff’s litigious claim is based on legal event which may constitute a source of a civil law relationship. The rescission or annulment of an administrative act constituting a legal basis for a decision concerning the return of an excess tax paid opens up a way to assert a claim of unjustified enrichment in a common court. Whether it is permitted to consider the case is determined exclusively by the content of the suit as well as the facts and legal statements therein.