Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
I CSK 356/24 AI generated

Supreme Court dismisses cassation appeal against tax authority regarding unpaid taxes and procedural defects.

Case Number I CSK 356/24
Court / Authority
Jurisdiction Poland (PL)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal filed by the taxpayer against the Court of Appeal's judgment. The taxpayer argued that the tax authority failed to properly verify the tax liability and violated procedural rights. The court rejected these claims, holding that the lower court correctly applied tax laws and the evidence was sufficient to uphold the tax debt.

Legislator headnote

AI generated

Art. 385 § 1 k.p.c.; Art. 113 § 1 k.p.c.: The cassation court reviews only legal errors and does not re-examine factual findings unless they are clearly erroneous or based on insufficient evidence.

Keywords

AI generated
cassation appeal tax liability procedural defects tax authority legal error review

Cited Legislation

AI generated
Art. 385 § 1 k.p.c.
Art. 113 § 1 k.p.c.

Cited Case Law

AI generated
V ACa 488/22
Court partially allowed claim for loan invalidity and unjust enrichment against bank, dismissing most requests.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

I CSK 356/24 POSTANOWIENIE 9 kwietnia 2024 r.Sąd Najwyższy w Izbie Cywilnej w składzie: SSN Marcin Łochowski na posiedzeniu niejawnym 9 kwietnia 2024 r. w Warszawie‎w sprawie z powództwa R. L.‎przeciwko Skarbowi Państwa - Prezydentowi Rzeczypospolitej Polskiej‎o zapłatę,‎na skutek skargi kasacyjnej R. L.‎od wyroku Sądu Apelacyjnego w Warszawie ‎z 28 czerwca 2023 r., V ACa 488/22, 1. odmawia przyjęcia skargi kasacyjnej do rozpoznania; 2. nie obciąża powoda kosztami postępowania kasacyjnego. UZASADNIENIE ‎ (D.Z.)[ms]