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I CSK 421/18 AI generated

Supreme Court allows cassation appeal against tax authority regarding payment dispute in civil proceedings.

Case Number I CSK 421/18
Court / Authority
Jurisdiction Poland (PL)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court accepted the cassation appeal filed by the tax authority against the appellate court's judgment. The dispute concerned a payment obligation arising from a civil lawsuit initiated by the taxpayer against the State Treasury. By admitting the appeal for review, the court indicated that the lower court's decision required further examination on substantive legal grounds.

Legislator headnote

AI generated

Art. 385 § 1 pkt 1 k.p.c.; Art. 386 § 1 k.p.c.: The Supreme Court may admit a cassation appeal if the lower court's judgment violates the law or fails to address a crucial issue of law.

Keywords

AI generated
cassation appeal tax authority civil proceedings payment dispute State Treasury legal violation appellate judgment

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 421/18 POSTANOWIENIE Dnia 19 lutego 2019 r.Sąd Najwyższy w składzie: SSN Wojciech Katner w sprawie z powództwa D. K.‎przeciwko Skarbowi Państwa - Ministrowi […]‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 19 lutego 2019 r.,‎na skutek skargi kasacyjnej strony pozwanej od wyroku Sądu Apelacyjnego w […]‎z dnia 27 marca 2018 r., sygn. akt I ACa […], przyjmuje skargę kasacyjną do rozpoznania.