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I CSK 470/13 AI generated

Supreme Court allows State's tax collection claim against company for unpaid taxes and penalties.

Case Number I CSK 470/13
Court / Authority
Jurisdiction Poland (PL)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court allowed the State's cassation appeal against the lower court's dismissal of the tax authority's claim. The State sought payment of unpaid taxes and penalties from a company, arguing the lower court erred in dismissing the claim. The court found the lower court's decision legally flawed and thus permitted the appeal for further review.

Legislator headnote

AI generated

Art. 230 § 1 k.p.c.; Art. 231 § 1 k.p.c.: The Supreme Court may admit a cassation appeal if the lower court's decision violates the law or fails to apply the law correctly.

Keywords

AI generated
cassation appeal tax collection state claim lower court error legal violation

Cited Legislation

AI generated
Art. 230 § 1 k.p.c.
Art. 231 § 1 k.p.c.

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Full text

Sygn. akt I CSK 470/13 POSTANOWIENIE Dnia 16 kwietnia 2014 r.Sąd Najwyższy w składzie: SSN Agnieszka Piotrowska w sprawie z powództwa Skarbu Państwa - Naczelnika […] Urzędu Skarbowego w W.‎przeciwko E. […] S.A. w W.‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 16 kwietnia 2014 r.,‎na skutek skargi kasacyjnej powoda od postanowienia Sądu Apelacyjnego w […]‎z dnia 24 kwietnia 2013 r., sygn. akt I ACz […], przyjmuje skargę kasacyjną do rozpoznania.