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I CSK 4107/22 AI generated

Supreme Court allows cassation appeal against administrative tax court judgment regarding municipal tax dispute.

Case Number I CSK 4107/22
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 to review the lower court's judgment. The dispute involved a claim for payment by the Town of Oporów against the State Treasury, with the defendant arguing procedural errors in the administrative proceedings. The court decided to remand the case for further examination due to identified issues requiring clarification.

Legislator headnote

AI generated

Art. 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 violates the law or contains a procedural error affecting the outcome.

Keywords

AI generated
cassation appeal acceptance administrative tax dispute procedural error review municipal liability State Treasury claim

Cited Legislation

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

Cited Case Law

AI generated
I ACa 255/21
Court declares foreign currency mortgage contract void due to missing essential terms and currency conversion mechanisms.

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Full text

I CSK 4107/22 POSTANOWIENIE Dnia 30 stycznia 2023 r.Sąd Najwyższy w składzie: SSN Maciej Kowalski w sprawie z powództwa Gminy Oporów‎przeciwko Skarbowi Państwa - Wojewodzie Łódzkiemu‎o zapłatę,‎na posiedzeniu niejawnym 30 stycznia 2023 r. w Izbie Cywilnej w Warszawie,‎na skutek skargi kasacyjnej pozwanego‎od wyroku Sądu Apelacyjnego w Łodzi‎z 15 grudnia 2021 r., sygn. akt I ACa 255/21, przyjmuje skargę kasacyjną do rozpoznania. UZASADNIENIE