I PKN 960/00 AI generated

Supreme Court dismisses civil suit for tax information as it stems from administrative tax law, not labor law.

Case Number I PKN 960/00

Court / Authority Sąd Najwyższy

Jurisdiction

Poland (PL)

Decision Date 2002-03-28

Outcome Dismissed

Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court dismissed the plaintiff's claim for tax documents, ruling that the civil court lacks jurisdiction over administrative tax obligations. The plaintiff sought a work certificate and tax returns after a dispute over employment contracts, while the employer argued the tax information duty is purely administrative. The court held that tax withholding duties arise from administrative law, not the employment relationship, making the civil proceedings inadmissible.

Legislator headnote

AI generated

Art. 31 ust. 1 ustawy o podatku dochodowym od osób fizycznych; Art. 39 tej ustawy; Art. 476 § 1 pkt 1 k.p.c.; Art. 379 pkt 1 k.p.c.; Art. 393 § 1 k.p.c.: Claims for tax information arising from withholding obligations are administrative in nature and cannot be adjudicated in civil labor proceedings.

Keywords

AI generated

tax information duty administrative law civil jurisdiction withholding agent inadmissible claim labor dispute tax returns

Cited Legislation

AI generated

Art. 31 ust. 1 ustawy z dnia 26 lipca 1991 r. o podatku dochodowym od osób fizycznych

Art. 39 ustawy o podatku dochodowym od osób fizycznych

Art. 476 § 1 pkt 1 k.p.c.

Art. 379 pkt 1 k.p.c.

Art. 393 § 1 k.p.c.

Art. 199 § 1 pkt 1 k.p.c.

art. 233 § 1 k.p.c

art. 379 pkt 1 k.p.c

art. 39311 k.p.c

art. 476 § 1 pkt 1 k.p.c

Supreme Court dismisses civil suit for tax information as it stems from administrative tax law, not labor law.

Legislator summary

Legislator headnote

Keywords

Cited Legislation

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