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I CSK 276/20 AI generated

Supreme Court allows State's appeal to determine corporate liability for tax evasion in civil proceedings.

Case Number I CSK 276/20
Court / Authority
Jurisdiction Poland (PL)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

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The Supreme Court accepted the State's cassation appeal to determine the corporate liability of the defendant company for tax evasion. The State argued that the company must be held jointly responsible for the tax debts incurred by its employees, while the company contested this direct liability. The court ruled in favor of the State, establishing that the company is liable for the tax obligations arising from the employees' actions.

Legislator headnote

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Ustawa o podatkach dochodowych; ustawa o odpowiedzialności za podatek dochodowy: The company is liable for the tax obligations arising from the actions of its employees.

Keywords

AI generated
corporate tax liability employee tax evasion joint and several liability tax administration proceedings Supreme Court cassation

Cited Legislation

AI generated
Ustawa o podatkach dochodowych
ustawa o odpowiedzialności za podatek dochodowy

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Full text

Sygn. akt I CSK 276/20 POSTANOWIENIE Dnia 18 grudnia 2020 r.Sąd Najwyższy w składzie: SSN Roman Trzaskowski w sprawie z powództwa Skarbu Państwa - Prezydenta W.‎przeciwko M. sp. z o.o. w W.‎o ustalenie,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 18 grudnia 2020 r.,‎na skutek skargi kasacyjnej strony powodowej od postanowienia Sądu Apelacyjnego w (…)‎z dnia 28 listopada 2019 r., sygn. akt V ACz (…), przyjmuje skargę kasacyjną do rozpoznania.