The article concerns the administrative judiciary in Poland. Firstly, the Author discusses the legal bases (in particular, the constitutional bases) and the scope of competence of Polish administrative courts, that is to say the ‘voivodeship’ administrative courts (courts of first instance) and the Supreme Administrative Court (court of second instance). Administrative courts in Poland are, in general, the “courts of cassation”, which means they may only control the legality of administrative decisions and may not determine the state of facts, nor replace administrative decisions by their judgments. Administrative courts are vested with the competence to apply the Constitution and they actively cooperate with the Constitutional Tribunal (in particular, by addressing ‘questions of law’ to the Tribunal). Secondly, the Author presents the scope of competence of the Commercial and Financial Chambers of the Supreme Administrative Court and considers selected legal problems in the administrative courts’ jurisprudence in commercial and financial cases.

该文章涉及波兰的行政司法机构。首先，作者讨论了波兰行政法院的法律依据（特别是宪法依据）和权限范围，即“省”行政法院（一审法院）和最高行政法院（最高法院）。第二审）。波兰的行政法院一般是“最高上诉法院”，这意味着它们只能控制行政决定的合法性，不能确定事实状态，也不能以判决代替行政决定。行政法院被赋予适用宪法的权限，并且他们积极与宪法法庭合作（特别是通过向法庭解决“法律问题”）。其次，