Legislator Case Law & Legislation
II UKN 619/00 AI generated

Supreme Court dismisses cassation, ruling social interest grounds were not met to alter tax liability decisions.

Case Number II UKN 619/00
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal filed by Roman W. against a final social insurance liability decision. The lower courts rejected the request to exempt liability based on social interest or other social-economic grounds, noting the applicant sold his car and dissolved marital property to evade execution. The Supreme Court held that the cassation petition only raised procedural errors regarding tax liability statutes, preventing the court from addressing the substantive issue of social interest.

Legislator headnote

AI generated

Art. 393 § 11 KPC; Art. 393 § 12 KPC: The Supreme Court, bound by the grounds of cassation, must dismiss the appeal if it only raises procedural errors unrelated to the substantive dispute, thereby precluding the examination of issues such as social interest that constitute the real essence of the case.

Keywords

AI generated
cassation procedure social interest grounds tax liability statutes evading execution limited scope review social insurance contributions procedural binding

Cited Legislation

AI generated
Art. 40 ust. 2 ustawy z dnia 19 grudnia 1980 r. o zobowiązaniach podatkowych
Art. 154 § 2 KPA
Art. 155 KPA
Art. 393 § 11 KPC
Art. 393 § 12 KPC

Cited Case Law

AI generated
Sąd Wojewódzki w Toruniu, wyrok z dnia 13 marca 1998 r.
Sąd Apelacyjny w Gdańsku, wyrok z dnia 11 maja 2000 r.
Sąd Apelacyjny w Gdańsku, wyrok z dnia 27 lipca 1994 r.

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