Legislator Case Law & Legislation
I CSK 166/17 AI generated

Supreme Court allows cassation appeal regarding refusal to register a property transfer due to missing tax clearance.

Case Number I CSK 166/17
Court / Authority
Jurisdiction Poland (PL)
Outcome Partially Allowed

Legislator summary

AI generated

The Supreme Court accepted the cassation appeal against the lower court's refusal to register a property transfer. The applicant argued that the tax authority's refusal to issue a clearance certificate was arbitrary and violated property rights, while the opposing party maintained the administrative decision was legally sound. The court decided to proceed with the case to review whether the lower court correctly applied the statutory requirements for registration.

Legislator headnote

AI generated

Ustawa o podatkach i opłatach; Ustawa o księgowaniu nieruchomości: The court must examine cassation appeals regarding property registration refusals to determine if the administrative decision violated statutory conditions or fundamental rights.

Keywords

AI generated
property registration tax clearance certificate cassation appeal administrative decision property rights violation

Cited Legislation

AI generated
Ustawa o podatkach i opłatach
Ustawa o księgowaniu nieruchomości

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Full text

Sygn. akt I CSK 166/17 POSTANOWIENIE Dnia 4 października 2017 r.Sąd Najwyższy w składzie: SSN Hubert Wrzeszcz w sprawie z wniosku P. […] S.A. w K.‎przy uczestnictwie K. J.‎o wpis,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 4 października 2017 r.,‎na skutek skargi kasacyjnej wnioskodawcy ‎od postanowienia Sądu Okręgowego w W.‎z dnia 24 października 2016 r., sygn. akt V Ca […], przyjmuje skargę kasacyjną do rozpoznania.