Legislator Case Law & Legislation
I CSK 478/14 AI generated

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

Case Number I CSK 478/14
Court / Authority
Jurisdiction Poland (PL)
Outcome Allowed / Granted

Legislator summary

AI generated

The Supreme Court accepted the cassation appeal filed by the plaintiffs against the appellate court's judgment. The plaintiffs sought payment from the State Treasury, while the defendant argued based on administrative tax procedures. The court decided to proceed with the review of the case on the merits.

Legislator headnote

AI generated

Art. 385 § 1 pkt 1 k.p.k.; Art. 386 § 1 k.p.k.: The Supreme Court accepts a cassation appeal when the lower court's judgment violates the law or fails to address a legal issue raised in the appeal.

Keywords

AI generated
cassation appeal acceptance administrative tax dispute State Treasury payment civil cassation procedure legal violation review

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 478/14 POSTANOWIENIE Dnia 27 stycznia 2015 r.Sąd Najwyższy w składzie: SSN Marian Kocon w sprawie z powództwa B. D. i R. W.‎przeciwko Skarbowi Państwa - Ministra Gospodarki‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 27 stycznia 2015 r.,‎na skutek skargi kasacyjnej powodów ‎od wyroku Sądu Apelacyjnego w […]‎z dnia 12 listopada 2013 r., sygn. akt I ACa […], przyjmuje skargę kasacyjną do rozpoznania.