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I CSK 189/20 AI generated

Supreme Court allows cassation appeal to determine tax liability dispute between company and state.

Case Number I CSK 189/20
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 C. sp. z o.o. against the State Treasury for further examination. The dispute concerns the determination of tax obligations arising from a specific transaction between the parties. The court decided to accept the appeal to resolve the legal uncertainty regarding the applicable tax rules.

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 decision violates the law or fails to address a crucial legal issue, thereby necessitating further review to establish the correct legal interpretation.

Keywords

AI generated
cassation appeal admission tax liability determination state treasury dispute legal error review 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 189/20 POSTANOWIENIE Dnia 4 lutego 2021 r.Sąd Najwyższy w składzie: SSN Beata Janiszewska w sprawie z powództwa C. sp. z o.o. w W.‎przeciwko Skarbowi Państwa - Prezydentowi W.‎o ustalenie,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 4 lutego 2021 r.,‎na skutek skargi kasacyjnej strony powodowej od wyroku Sądu Apelacyjnego w (…)‎z dnia 22 maja 2019 r., sygn. akt I ACa (…), przyjmuje skargę kasacyjną do rozpoznania.