A right to file a final appeal (cassation) against a final second instance judgment before the Supreme Court is limited to cases in which the value of the claim exceeds PLN 75 000 in commercial cases (PLN 50 000 in ordinary proceedings) and if a legal issue exists that requires clarification by the court in order to avoid discrepancies in adjudication. This requirement does not apply in case of nullity of proceedings or if the cassation pleas are evidently justified (e.g. the infringement of substantive law or procedural rules is evident). A cassation must be based on an incorrect application of the substantive law or its improper interpretation or on infringement of procedural provisions. In the latter case, however, the infringement must have had a significant influence on the outcome of the proceedings. The Supreme Court cannot review factual findings.
In cases where the filing of a cassation is permissible, a party may demand that a justification for a final second instance judgment be drafted and served on it. Such application is made within seven days of issuance of a judgment. A two-month deadline to file a final appeal starts to run from the moment of service of a judgment with the justification. Unlike in case of an appeal a party who did not apply for a justification cannot file a cassation.
As a rule, a cassation can be prepared exclusively by an advocate or a legal adviser.
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