Legislator Case Law & Legislation
I CO 25/20 AI generated

Supreme Court remands tax compensation appeal case to appellate court for proper adjudication.

Case Number I CO 25/20
Court / Authority
Jurisdiction Poland (PL)
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the request to transfer the case to a different court, ruling that the Appellate Court in R. is the correct forum. The plaintiff, Z. D., sought compensation from the State Treasury against the Appellate and District Courts in R. regarding a tax dispute. The court determined that the procedural requirements for transferring jurisdiction were not met, leaving the matter with the originally designated appellate body.

Legislator headnote

AI generated

Art. 359 ust. 1 k.p.c.; Art. 360 k.p.c.: When a party requests a transfer of jurisdiction to a different court, the Supreme Court reviews whether the statutory conditions for such transfer are met; if the designated appellate court is the proper forum, the request is rejected and the case remains with that court.

Keywords

AI generated
transfer of jurisdiction tax compensation claim appellate court competence procedural transfer request state treasury liability

Cited Legislation

AI generated
Art. 359 ust. 1 k.p.c.
Art. 360 k.p.c.

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Full text

Sygn. akt I CO 25/20 POSTANOWIENIE Dnia 27 lutego 2020 r.Sąd Najwyższy w składzie: SSN Krzysztof Pietrzykowski w sprawie z powództwa Z. D.‎przeciwko Skarbowi Państwa - Sądowi Apelacyjnemu w (…) i Sądowi Okręgowemu w R.‎o odszkodowanie,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 27 lutego 2020 r.,‎na skutek przedstawienia akt o sygn. I ACa (…) przez Sąd Apelacyjny ‎w (..) celem wyznaczenia sądu do rozpoznania apelacji, przekazuje sprawę do rozpoznania Sądowi Apelacyjnemu ‎ w (…).