Legislator Case Law & Legislation
I CSK 272/20 AI generated

Supreme Court allows cassation appeal to review tax authority's refusal to pay tax debt.

Case Number I CSK 272/20
Court / Authority
Jurisdiction Poland (PL)
Outcome Partially Allowed

Legislator summary

AI generated

The Supreme Court accepted the cassation appeal filed by the tax authority against the appellate court's judgment. The dispute concerns the tax authority's claim for payment of a tax debt, where the lower courts had previously ruled in favor of the taxpayer. The court decided to remand the case for further examination to determine the validity of the tax assessment and the procedural correctness of the lower court's decision.

Legislator headnote

AI generated

Ustawa o podatkach i opłatach publicznych; Ustawa o postępowaniu w sprawach podatkowych: The Supreme Court may accept a cassation appeal to review the legal assessment of a tax authority's claim for payment of a tax debt when the lower courts have not fully examined the statutory requirements for such claims.

Keywords

AI generated
cassation appeal acceptance tax authority claim tax debt payment appellate court judgment remand for review

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Full text

Sygn. akt I CSK 272/20 POSTANOWIENIE Dnia 14 grudnia 2020 r.Sąd Najwyższy w składzie: SSN Marta Romańska w sprawie z powództwa M. Z.‎przeciwko Skarbowi Państwa - Wojewodzie (…)‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 14 grudnia 2020 r.,‎na skutek skargi kasacyjnej strony pozwanej od wyroku Sądu Apelacyjnego w (…)‎z dnia 29 listopada 2019 r., sygn. akt V ACa (…), przyjmuje skargę kasacyjną do rozpoznania.