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I CSK 243/21 AI generated

Cassation appeal accepted for review of tax dispute over agricultural land compensation payments.

Case Number I CSK 243/21
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 State Treasury against the Court of Appeal's judgment. The dispute concerns a claim for payment regarding compensation for agricultural land, with the appellant arguing for specific financial adjustments. The court decided to refer the case for further examination to resolve the factual and legal ambiguities presented.

Legislator headnote

AI generated

Ustawa o podatkach i opłatach skarbowych; Ustawa o rolnictwie: When a cassation appeal challenges a tax judgment on agricultural land compensation, the court may accept the appeal if the lower court's decision requires clarification of facts or application of specific statutory provisions regarding land valuation and tax liability.

Keywords

AI generated
cassation appeal acceptance agricultural land compensation tax dispute resolution State Treasury claim Supreme Court review

Cited Legislation

AI generated
Ustawa o podatkach i opłatach skarbowych
Ustawa o rolnictwie

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Full text

Sygn. akt I CSK 243/21 POSTANOWIENIE Dnia 20 grudnia 2021 r.Sąd Najwyższy w składzie: SSN Karol Weitz w sprawie z powództwa D. M.‎przeciwko Skarbowi Państwa - Ministrowi Rolnictwa i Rozwoju Wsi‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 20 grudnia 2021 r.,‎na skutek skargi kasacyjnej pozwanego od wyroku Sądu Apelacyjnego w […]‎z dnia 2 grudnia 2020 r., sygn. akt I ACa […], przyjmuje skargę kasacyjną do rozpoznania.