The commentary presents the analysis of the judgment of the Supreme Administrative Court of 17 April 2018, II OSK 1781/17, which concerns the pronounce making an appeal by the appeal body in a cassation decision issued pursuant to art. 138 </n> 2 of the Code of Administrative Procedure on the possible violation of the substantive law or the legal interest of the party to administrative proceedings by the first-instance deci-sion-maker. The Supreme Administrative Court rightly noted that on the basis of this article, the appeal body does not decide on the merits of the case and does not carry out substantive control of the decision issued by the first instance body because by issuing a cassation decision (which has a formal nature) it indicates the necessity to carry out explanatory proceedings in a given scope or in its entirety, in order to make the necessary arrangements for the correct settlement of the case. In this situation, the appeal body cannot comment on a possible violation of the substantive law or the legal interest of the party to administrative proceedings. A cassation decision may not cause material disadvantage for the party.
