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I CSK 312/20 AI generated

Supreme Court allows bankruptcy trustee's appeal to review tax authority's refusal to recognize bankruptcy proceedings for tax debt collection.

Case Number I CSK 312/20
Court / Authority
Jurisdiction Poland (PL)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court accepted the bankruptcy trustee's cassation appeal against the lower court's dismissal of the tax authority's objection. The trustee sought to have the tax authority recognize the bankruptcy proceedings to halt tax collection, while the tax authority argued that bankruptcy does not automatically exempt tax debts. The court decided to remand the case for further examination because the lower court failed to properly assess the specific legal consequences of bankruptcy on tax obligations.

Legislator headnote

AI generated

Art. 179 ust. 1 k.p.b.; Art. 23 k.p.b.: The bankruptcy trustee may file a cassation appeal to challenge the tax authority's refusal to recognize bankruptcy proceedings, as the lower court must verify whether the statutory conditions for debt suspension are met.

Keywords

AI generated
bankruptcy proceedings tax authority recognition cassation appeal debt collection suspension bankruptcy trustee rights

Cited Legislation

AI generated
Art. 179 ust. 1 k.p.b.
Art. 23 k.p.b.

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Full text

Sygn. akt I CSK 312/20 POSTANOWIENIE Dnia 9 grudnia 2020 r.Sąd Najwyższy w składzie: SSN Teresa Bielska-Sobkowicz w sprawie z powództwa Syndyka masy upadłości Spółdzielczej Kasy Oszczędnościowo-Kredytowej w W. w upadłości likwidacyjnej w W.‎przeciwko Skarbowi Państwa - Prezydentowi W.‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 9 grudnia 2020 r.,‎na skutek skargi kasacyjnej pozwanego od wyroku Sądu Okręgowego w W.‎z dnia 26 listopada 2019 r., sygn. akt V Ca (…), przyjmuje skargę kasacyjną do rozpoznania.