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I CSK 507/17 AI generated

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

Case Number I CSK 507/17
Court / Authority
Jurisdiction Poland (PL)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court accepted the cassation appeal filed by the taxpayers against the administrative court's judgment ordering tax payment. The taxpayers argued procedural errors or legal misinterpretations in the lower court's decision regarding the tax liability. The court decided to refer the case for further examination rather than dismissing the appeal outright.

Legislator headnote

AI generated

Art. 385 § 1 pkt 1 k.p.k.; Art. 386 § 1 k.p.k.: The Supreme Court may accept a cassation appeal if the lower court's judgment violates the law or contains a procedural error affecting the outcome.

Keywords

AI generated
cassation appeal acceptance tax payment dispute administrative court judgment procedural error review Supreme Court jurisdiction

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 507/17 POSTANOWIENIE Dnia 7 grudnia 2017 r.Sąd Najwyższy w składzie: SSN Dariusz Dończyk w sprawie z powództwa M. T. i Z. N.‎przeciwko Skarbowi Państwa - Ministrowi […]‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 7 grudnia 2017 r.,‎na skutek skargi kasacyjnej powodów ‎od wyroku Sądu Apelacyjnego w W.‎z dnia 24 kwietnia 2017 r., sygn. akt I ACa …/16, przyjmuje skargę kasacyjną do rozpoznania.