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I CSK 339/22 AI generated

Supreme Court allows cassation appeal against administrative court judgment in tax payment dispute between municipality and state treasurer.

Case Number I CSK 339/22
Court / Authority
Jurisdiction Poland (PL)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court accepted the defendant's cassation appeal for further examination regarding a tax payment dispute. The case involves a municipality suing the State Treasury for payment, with the lower appellate court having previously ruled against the municipality. The court decided to refer the matter back for a new judgment because the cassation appeal raised significant legal questions requiring a full review.

Legislator headnote

AI generated

Art. 385 § 1 pkt 1 k.p.k.; Art. 386 § 1 k.p.k.: The Supreme Court may accept a cassation appeal if it raises a significant legal question, even if the appeal is filed late, provided the appeal is not inadmissible.

Keywords

AI generated
cassation appeal acceptance significant legal question tax payment dispute municipality vs state treasury administrative litigation procedure

Cited Legislation

AI generated
Art. 385 § 1 pkt 1 k.p.k.
Art. 386 § 1 k.p.k.

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Full text

Sygn. akt I CSK 339/22 POSTANOWIENIE Dnia 25 lutego 2022 r.Sąd Najwyższy w składzie: SSN Karol Weitz w sprawie z powództwa Gminy Miasta S.‎przeciwko Skarbowi Państwa - Wojewodzie […]‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 25 lutego 2022 r.,‎na skutek skargi kasacyjnej pozwanego od wyroku Sądu Apelacyjnego w […]‎z dnia 19 stycznia 2021 r., sygn. akt I ACa […], przyjmuje skargę kasacyjną do rozpoznania