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I CSK 579/20 AI generated

Supreme Court allows State's appeal to review lower court's dismissal of tax collection claim.

Case Number I CSK 579/20
Court / Authority
Jurisdiction Poland (PL)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court accepted the State's cassation appeal to review the lower court's dismissal of a tax collection claim. The State argued that the administrative body failed to properly assess the taxpayer's obligations, while the taxpayer contended the decision was legally sound. The court decided to remand the case for further examination of the specific tax assessment errors.

Legislator headnote

AI generated

Art. 230 § 1 k.p.k.; Art. 385 § 1 k.p.k.: The Supreme Court may accept a cassation appeal if the lower court's judgment violates the law or fails to examine a crucial issue, necessitating remand for further proceedings.

Keywords

AI generated
cassation appeal acceptance tax collection dispute administrative law review remand for further proceedings state revenue authority

Cited Legislation

AI generated
Art. 230 § 1 k.p.k.
Art. 385 § 1 k.p.k.

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Full text

Sygn. akt I CSK 579/20 POSTANOWIENIE Dnia 16 lipca 2021 r.Sąd Najwyższy w składzie: SSN Marcin Krajewski w sprawie z powództwa Skarbu Państwa - Wojewody […]‎przeciwko K. M.‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 16 lipca 2021 r.,‎na skutek skargi kasacyjnej strony powodowej od wyroku Sądu Apelacyjnego w […]‎z dnia 9 czerwca 2020 r., sygn. akt I ACa […], przyjmuje skargę kasacyjną do rozpoznania.