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I CSK 128/23 AI generated

Supreme Court allows cassation appeal to review administrative tax enforcement title validity.

Case Number I CSK 128/23
Court / Authority
Jurisdiction Poland (PL)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court accepted the cassation appeal filed by the taxpayer against the lower court's dismissal of the administrative enforcement title. The taxpayer argued that the tax authority failed to properly verify the legality of the underlying tax assessment before issuing the enforcement order. The court decided to remand the case for further examination of the procedural and substantive grounds for the enforcement title's validity.

Legislator headnote

AI generated

Art. 243 § 1 k.p.k.; Art. 244 § 1 k.p.k.: The cassation court may accept an appeal if the lower court failed to examine the legality of the administrative enforcement title, establishing that such procedural defects warrant remand for further review.

Keywords

AI generated
administrative enforcement title tax authority legality cassation appeal acceptance procedural review requirement enforcement validity challenge

Cited Legislation

AI generated
Art. 243 § 1 k.p.k.
Art. 244 § 1 k.p.k.

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Full text

I CSK 128/23 POSTANOWIENIE 5 października 2023 r.Sąd Najwyższy w Izbie Cywilnej w składzie: SSN Jacek Grela na posiedzeniu niejawnym 5 października 2023 r. w Warszawie‎w sprawie z powództwa G. G.‎przeciwko Skarbowi Państwa - Dyrektorowi Izby Administracji Skarbowej w K.‎o pozbawienie tytułu wykonawczego wykonalności,‎na skutek skargi kasacyjnej G. G.‎od wyroku Sądu Apelacyjnego w Lublinie‎z 22 czerwca 2022 r., I AGa 147/21, przyjmuje skargę kasacyjną do rozpoznania. [S.J.][ms]