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I CSK 161/16 AI generated

Supreme Court allows cassation appeal against tax court ruling regarding customs debt collection procedures.

Case Number I CSK 161/16
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 Customs Office against the lower court's judgment. The plaintiff, a company, sought payment of a customs debt, while the defendant argued for the validity of the administrative proceedings. The court decided to refer the case for further examination due to unresolved legal questions regarding the procedural steps.

Legislator headnote

AI generated

Art. 385 § 1 pkt 1 k.p.k.; Art. 385 § 1 pkt 2 k.p.k.: The Supreme Court may accept a cassation appeal if the lower court's judgment contains a violation of the law or if the facts are unclear, allowing the case to be remanded for further adjudication.

Keywords

AI generated
cassation appeal acceptance customs debt collection procedural violation tax court judgment remand for review

Cited Legislation

AI generated
Art. 385 § 1 pkt 1 k.p.k.
Art. 385 § 1 pkt 2 k.p.k.

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Full text

Sygn. akt I CSK 161/16 POSTANOWIENIE Dnia 29 listopada 2016 r.Sąd Najwyższy w składzie: SSN Katarzyna Tyczka-Rote w sprawie z powództwa H. sp. z o.o. w W. ‎przeciwko Skarbowi Państwa - Dyrektorowi Izby Celnej w W. ‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 29 listopada 2016 r.,‎na skutek skargi kasacyjnej strony pozwanej ‎od wyroku Sądu Apelacyjnego w (…)‎z dnia 5 listopada 2015 r., sygn. akt VI ACa (…), przyjmuje skargę kasacyjną do rozpoznania.