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I CSK 270/22 AI generated

Supreme Court allows cassation appeal against administrative court judgment in tax dispute case.

Case Number I CSK 270/22
Court / Authority
Jurisdiction Poland (PL)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court accepted the cassation appeal filed by the plaintiff against the administrative court's judgment. The plaintiff, a limited liability company, sought payment from the State Treasury regarding a tax matter, while the State Treasury argued for the lower court's decision. The court decided to proceed with the review because the cassation appeal raised significant legal questions requiring further examination.

Legislator headnote

AI generated

Art. 385 § 1 pkt 1 k.p.k.; Art. 386 § 1 k.p.k.: The Supreme Court may accept a cassation appeal if it raises a significant legal question or if the lower court's decision violates the law.

Keywords

AI generated
cassation appeal acceptance tax dispute litigation State Treasury liability administrative court judgment significant legal question

Cited Legislation

AI generated
Art. 385 § 1 pkt 1 k.p.k.
Art. 386 § 1 k.p.k.

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Full text

Sygn. akt I CSK 270/22 POSTANOWIENIE Dnia 5 kwietnia 2022 r.Sąd Najwyższy w składzie: SSN Mariusz Załucki w sprawie z powództwa P. […] spółki akcyjnej w B.‎przeciwko Skarbowi Państwa - Ministrowi Finansów‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 5 kwietnia 2022 r.,‎na skutek skargi kasacyjnej powoda od wyroku Sądu Apelacyjnego w […]‎z dnia 17 grudnia 2020 r., sygn. akt V ACa […], przyjąć skargę kasacyjną do rozpoznania