Supreme Court allows State's cassation appeal in tax payment dispute regarding interest calculation errors.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court of Poland accepted the State's cassation appeal against the Lower Administrative Court's judgment in a tax payment dispute. The State argued that the lower court incorrectly calculated interest on the tax debt, while the taxpayer contended the calculation method violated statutory provisions. The court decided to refer the case for further examination because the legal issue regarding the specific interest calculation requires clarification by a lower court.
Legislator headnote
AI generatedArt. 385 § 1 k.p.c.; Art. 386 § 1 k.p.c.: The Supreme Court may accept a cassation appeal if the lower court's judgment contains a violation of the law that affects the outcome of the case, necessitating a return of the matter for retrial.
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AI generatedFull text
I CSK 3262/24 POSTANOWIENIE 24 kwietnia 2025 r.Sąd Najwyższy w Izbie Cywilnej w składzie: SSN Krzysztof Wesołowski na posiedzeniu niejawnym 24 kwietnia 2025 r. w Warszawiew sprawie z powództwa D. W.przeciwko Skarbowi Państwa – R. Z. I. w B.o zapłatę,na skutek skargi kasacyjnej Skarbu Państwa – R. Z. I. w B.od wyroku Sądu Apelacyjnego w Łodziz 12 kwietnia 2024 r., I ACa 462/23, przyjmuje skargę kasacyjną do rozpoznania. M.L.