
The article discusses two legal institutions: waiver of the right to appeal and withdrawal of an appeal. These institutions are connected by the fact that through them an entity entitled to file an appeal can express their will that the administrative case should not be decided for a second time, and the decision of the first instance authority should become final. The aim of these considerations is to draw attention to the most significant interpretative dilemmas arising in the context of application of Articles 127a and 137 of the Code of Administrative Procedure.
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