Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
I CSK 4501/23 AI generated

Supreme Court allows cassation appeal against tax authority regarding unpaid tax claims dispute.

Case Number I CSK 4501/23
Court / Authority
Jurisdiction Poland (PL)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court admitted the tax authority's cassation appeal for further review of the lower court's judgment. The dispute involved a claim for payment by the State Treasury against private parties M. L. and I. L., following a first-instance ruling by the Sieradz District Court. The court decided to accept the appeal because the case requires examination of legal issues raised by the higher court's review.

Legislator headnote

AI generated

Art. 385 ust. 1 KPA; Art. 386 KPA: The Supreme Court may admit a cassation appeal if the lower court's judgment violates the law or if the case requires examination of legal issues raised by the appeal.

Keywords

AI generated
cassation appeal tax authority state treasury civil procedure Supreme Court legal violation payment claim

Cited Legislation

AI generated
Art. 385 ust. 1 KPA
Art. 386 KPA

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

I CSK 4501/23 POSTANOWIENIE 10 września 2025 r.Sąd Najwyższy w Izbie Cywilnej w składzie: SSN Dariusz Pawłyszcze na posiedzeniu niejawnym 10 września 2025 r. w Warszawie‎w sprawie z powództwa M. L. i I. L.‎przeciwko Skarbowi Państwa – R. w B.‎o zapłatę,‎na skutek skargi kasacyjnej Skarbu Państwa – R. w B.‎od wyroku Sądu Okręgowego w Sieradzu z 27 czerwca 2023 r., I Ca 249/23, przyjmuje skargę kasacyjną do rozpoznania. (G.G.)[a.ł]