Here is the analysis of this court decision:<\/p>\n
1. The subject matter of the dispute is the lawfulness of the NACP (National Agency on Corruption Prevention) certificate regarding the results of a full audit of a declaration, in which inaccurate information was recorded and signs of a criminal offense were established.<\/p>\n
2. The Supreme Court in this case departed from its previous position, according to which NACP certificates were not subject to separate judicial appeal in administrative proceedings if criminal proceedings had been initiated as a result of the audit. The Court emphasized that such a certificate is an individual act, as it directly affects the rights and obligations of the declarant, in particular, by creating reputational consequences and obliging the submission of a corrected declaration. The Court stressed that administrative courts are required to exercise control over the legality of such acts, regardless of the existence of parallel criminal proceedings. Since the appellate court mistakenly refused to consider the merits of the lawsuit, citing the impossibility of appealing the certificate, the Supreme Court deemed such an approach incorrect. Now, courts must verify NACP certificates for compliance with the criteria of legality, reasonableness, and proportionality.<\/p>\n
3. The Supreme Court overturned the ruling of the appellate court and remanded the case for a new hearing to the appellate court for consideration on the merits.<\/p>\n