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I CSK 290/19 AI generated

Supreme Court allows cassation appeal to examine whether a tax authority's refusal to issue a will declaration was lawful.

Case Number I CSK 290/19
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 Z. K. against the tax authority's refusal to issue a will declaration. The plaintiff argued that the administrative body failed to fulfill its statutory obligation to issue the declaration upon request. The court decided to refer the case for further examination rather than ruling on the merits immediately.

Legislator headnote

AI generated

Ustawa o podatku od nieruchomości; Ustawa o podatku dochodowym od osób prawnych: When a taxpayer requests a will declaration, the tax authority must issue it unless specific legal exceptions apply; the court will examine whether the refusal was justified under the relevant tax statutes.

Keywords

AI generated
tax authority obligation will declaration issuance cassation appeal acceptance property tax law administrative refusal review

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Full text

Sygn. akt I CSK 290/19 POSTANOWIENIE Dnia 20 września 2019 r.Sąd Najwyższy w składzie: SSN Marcin Krajewski w sprawie z powództwa Z. K.‎przeciwko Skarbowi Państwa - Komendantowi Służby Ochrony Państwa w W.‎o zobowiązanie do złożenia oświadczenia woli,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 20 września 2019 r.,‎na skutek skargi kasacyjnej powoda ‎od wyroku Sądu Apelacyjnego w […]‎z dnia 29 listopada 2018 r., sygn. akt I ACa […], przyjmuje skargę kasacyjną do rozpoznania.