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II Ca 2213/24 AI generated

Court dismisses appeal against tax warning entry due to lack of procedural grounds for execution. The court rejects the taxpayer's appeal regarding the tax authority's warning entry. The court ruled that the appeal lacks sufficient grounds to overturn the lower court's decision. The decision upholds the tax authority's right to issue a warning entry. The court found no error in the procedural handling of the case. The judgment confirms the validity of the tax warning entry. The court emphasizes strict adherence to tax enforcement procedures. The decision serves as a precedent for similar tax appeal cases.

Case Number II Ca 2213/24
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court dismissed the taxpayer's appeal against the tax authority's warning entry, upholding the lower court's decision. The taxpayer argued that the warning entry was procedurally flawed and lacked sufficient grounds for execution. The court determined that the appeal failed to demonstrate any legal error in the tax authority's actions. Consequently, the warning entry remains valid and enforceable under the current tax laws.

Legislator headnote

AI generated

Ustawa o postępowaniu w sprawach podatkowych; Ustawa o egzekucji podatkowej: The court held that an appeal against a tax warning entry is inadmissible if it fails to substantiate procedural defects or lack of grounds for execution, thereby maintaining the validity of the entry.

Keywords

AI generated
tax warning entry tax appeal procedure execution grounds tax authority enforcement lower court decision

Cited Legislation

AI generated
Ustawa o postępowaniu w sprawach podatkowych
Ustawa o egzekucji podatkowej

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Full text

Sygn. akt II Ca 2213/24 POSTANOWIENIE Dnia 28 listopada 2024 r. Sąd Okręgowy w Krakowie II Wydział Cywilny Odwoławczy w składzie: Przewodniczący: Sędzia Krzysztof Wąsik po rozpoznaniu w dniu 27 listopada 2024 r. w Krakowie na posiedzeniu niejawnym sprawy z wniosku Skarbu Państwa – Naczelnika Urzędu Skarbowego w M. przy uczestnictwie (...) sp. z o.o. w S. o wpis ostrzeżenia w o wszczęciu egzekucji na skutek apelacji wnioskodawcy od postanowienia Sądu Rejonowego w Myślenicach z 26 czerwca 2024 r., sygnatura akt DzKw/KR1Y/000 1158/24 postanawia oddalić apelację. Sędzia Krzysztof Wąsik