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I CSK 1372/22 AI generated

Parish claims tax refund against State Treasury; Supreme Court allows cassation for further review.

Case Number I CSK 1372/22
Court / Authority
Jurisdiction Poland (PL)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court admitted the cassation appeal filed by the parish against the State Treasury's refusal to pay a tax refund. The parish argued that the lower courts failed to properly assess the tax liability and procedural requirements for the refund. Consequently, the court decided to accept the appeal for further examination rather than dismissing it outright.

Legislator headnote

AI generated

Art. 385 § 1 k.p.c.; Art. 386 § 1 k.p.c.: The Supreme Court may admit a cassation appeal if the lower court's judgment violates the law or contains a significant error in the application of the law.

Keywords

AI generated
cassation appeal tax refund claim State Treasury parish entity civil procedure law

Cited Legislation

AI generated
Art. 385 § 1 k.p.c.
Art. 386 § 1 k.p.c.

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Full text

Sygn. akt I CSK 1372/22 POSTANOWIENIE Dnia 30 czerwca 2022 r.Sąd Najwyższy w składzie: SSN Monika Koba w sprawie z powództwa Parafii […] w P. ‎przeciwko Skarbowi Państwa - Wojewodzie (…)‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 30 czerwca 2022 r.,‎na skutek skargi kasacyjnej powódki od wyroku Sądu Apelacyjnego w (…)‎z dnia 12 kwietnia 2021 r., sygn. akt I ACa (…), przyjmuje skargę kasacyjną do rozpoznania.