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I CSK 4356/22 AI generated

Supreme Court allows cassation appeal against administrative tax court judgment regarding state revenue collection.

Case Number I CSK 4356/22
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 for further review of the administrative court's judgment. The dispute concerns a claim for payment by private parties against the State Treasury's regional and district offices. The court decided to refer the case back to the appellate court to examine the legal issues raised in the appeal.

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 if the facts are unclear, thereby remanding the case for further adjudication.

Keywords

AI generated
cassation appeal acceptance State Treasury claim administrative tax dispute legal violation review remand for further trial

Cited Legislation

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

Cited Case Law

AI generated
I ACa 782/20
Appeal dismissed; gross ingratitude required for revoking gift, not mere family conflict.

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Full text

Sygn. akt I CSK 4356/22 POSTANOWIENIE Dnia 29 listopada 2022 r.Sąd Najwyższy w składzie: SSN Ewa Stefańska w sprawie z powództwa A. P. i G. W.‎przeciwko Skarbowi Państwa - Wojewodzie […] i Skarbowi Państwa - Staroście […]‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 29 listopada 2022 r.,‎na skutek skargi kasacyjnej pozwanego od wyroku Sądu Apelacyjnego w Poznaniu‎z dnia 24 stycznia 2022 r., sygn. akt I ACa 782/20, przyjmuje skargę kasacyjną do rozpoznania.