Legislator Case Law & Legislation
I CSK 1501/22 AI generated

Supreme Court allows cassation appeal against administrative tax court judgment regarding state compensation claim.

Case Number I CSK 1501/22
Court / Authority
Jurisdiction Poland (PL)
Outcome Allowed / Granted

Legislator summary

AI generated

The Supreme Court admitted the defendant's cassation appeal for further examination of the administrative tax court's judgment. The dispute involved a claim by the regional government against the State Treasury for payment, with the lower court having ruled in favor of the Treasury. The court decided to accept the appeal because the cassation grounds raised significant legal questions requiring a final ruling on the interpretation of relevant tax and state liability statutes.

Legislator headnote

AI generated

Ustawa o podatkach i opłatach; Ustawa o odpowiedzialności państwowej: The Supreme Court may admit a cassation appeal when the lower court's judgment involves a substantial legal question regarding the interpretation of tax laws or state liability statutes that requires a definitive resolution.

Keywords

AI generated
cassation appeal admission state compensation claim administrative tax court State Treasury liability regional government claim

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Full text

Sygn. akt I CSK 1501/22 POSTANOWIENIE Dnia 23 sierpnia 2022 r.Sąd Najwyższy w składzie: SSN Roman Trzaskowski w sprawie z powództwa Województwa […]‎przeciwko Skarbowi Państwa - Wojewodzie […]‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 23 sierpnia 2022 r.,‎na skutek skargi kasacyjnej pozwanego od wyroku Sądu Apelacyjnego w […]‎z dnia 8 czerwca 2021 r., sygn. akt I ACa […], przyjmuje skargę kasacyjną do rozpoznania.