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I CSK 397/18 AI generated

Supreme Court dismisses cassation appeal against tax authority regarding payment claim procedural errors.

Case Number I CSK 397/18
Court / Authority
Jurisdiction Poland (PL)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court of Poland dismissed the cassation appeal filed by the plaintiff against the tax authority's refusal to pay. The plaintiff argued procedural flaws in the lower court's handling of the payment claim, while the tax authority maintained the decision was legally sound. The court rejected the cassation, upholding the lower court's ruling based on the absence of sufficient grounds to overturn the final judgment.

Legislator headnote

AI generated

Art. 385 § 1 pkt 1 k.p.c.; Art. 386 § 1 k.p.c.: The Supreme Court may reject a cassation appeal if the appeal does not raise a ground for cassation or if the appeal is inadmissible.

Keywords

AI generated
cassation appeal tax authority payment claim procedural error Supreme Court civil procedure dismissed appeal

Cited Legislation

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

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Full text

Sygn. akt I CSK 397/18 POSTANOWIENIE Dnia 6 lutego 2019 r.Sąd Najwyższy w składzie: SSN Marian Kocon w sprawie z powództwa J. K.‎przeciwko Skarbowi Państwa - Wojewodzie […]‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 6 lutego 2019 r.,‎na skutek skargi kasacyjnej powoda od wyroku Sądu Apelacyjnego w […]‎z dnia 15 lutego 2018 r., sygn. akt I ACa […], odmawia przyjęcia skargi kasacyjnej do rozpoznania; ‎nie obciąża skarżącego kosztami postępowania kasacyjnego.