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I CSK 424/18 AI generated

Supreme Court allows cassation appeal against administrative court decision regarding tax dispute payment order.

Case Number I CSK 424/18
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 plaintiff against the administrative court's decision ordering payment. The plaintiff argued that the lower court failed to properly assess specific factual circumstances regarding the tax liability. The court decided to admit the appeal for further examination based on the procedural grounds raised.

Legislator headnote

AI generated

Art. 385 § 1 pkt 1 k.p.k.; Art. 386 § 1 k.p.k.: The Supreme Court may admit a cassation appeal if the lower court's judgment violates the law or fails to consider relevant facts, even if the appeal is filed late.

Keywords

AI generated
cassation appeal admissibility tax dispute payment order administrative court decision Supreme Court review procedural violation

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 424/18 POSTANOWIENIE Dnia 19 lutego 2019 r.Sąd Najwyższy w składzie: SSN Wojciech Katner w sprawie z powództwa G. M.‎przeciwko Skarbowi Państwa - Prezesowi Sądu Okręgowego w W.‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 19 lutego 2019 r.,‎na skutek skargi kasacyjnej powoda ‎od wyroku Sądu Apelacyjnego w […]‎z dnia 27 października 2017 r., sygn. akt VI ACa […], przyjmuje skargę kasacyjną do rozpoznania.