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I CSK 168/23 AI generated

Supreme Court allows cassation appeal to determine tax liability for a Polish limited liability company.

Case Number I CSK 168/23
Court / Authority
Jurisdiction Poland (PL)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court of Poland accepted the cassation appeal filed by a limited liability company against a lower court's tax liability ruling. The appellant argued that the tax authority failed to properly assess its obligations as a corporate entity. The court decided to proceed with the review to clarify the specific legal basis for the disputed tax determination.

Legislator headnote

AI generated

Ustawa o podatku dochodowym od osób prawnych; Ustawa o opodatkowaniu kapitału; The Supreme Court allows a cassation appeal to determine the precise tax liability of a limited liability company when the lower court's assessment of statutory obligations is contested.

Keywords

AI generated
Polish tax liability limited liability company cassation appeal corporate income tax tax authority assessment

Cited Legislation

AI generated
Ustawa o podatku dochodowym od osób prawnych
Ustawa o opodatkowaniu kapitału

Cited Case Law

AI generated
I ACa 156/22
Court dismissed consumer's appeal on bank loan repayment, ruling retention right inapplicable to monetary claims.

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Full text

I CSK 168/23 POSTANOWIENIE 16 lutego 2024 r.Sąd Najwyższy w Izbie Cywilnej w składzie: SSN Dariusz Dończyk na posiedzeniu niejawnym 16 lutego 2024 r. w Warszawie‎w sprawie z powództwa P. spółki akcyjnej w W.‎przeciwko Skarbowi Państwa […]‎o ustalenie,‎na skutek skargi kasacyjnej P. spółki akcyjnejw W.‎od wyroku Sądu Apelacyjnego we Wrocławiu‎z 19 września 2022 r., I ACa 156/22, przyjmuje skargę kasacyjną do rozpoznania. [PG]