Legislator Case Law & Legislation
I CSK 618/15 AI generated

Supreme Court allows State's appeal against company's tax payment claim in civil procedure.

Case Number I CSK 618/15
Court / Authority
Jurisdiction Poland (PL)
Outcome Allowed / Granted

Legislator summary

AI generated

The Supreme Court of Poland accepted the State's cassation appeal against the lower court's judgment ordering the company to pay taxes. The State argued that the tax assessment was correct and the company failed to provide sufficient evidence of exemption. The court ruled in favor of the State, allowing the appeal to be fully examined on the merits of the tax liability.

Legislator headnote

AI generated

Art. 385 § 1 k.p.c.; Art. 386 § 1 k.p.c.: The Supreme Court may accept a cassation appeal if the lower court's judgment violates the law or fails to consider relevant facts, thereby allowing the appeal for further review.

Keywords

AI generated
cassation appeal acceptance tax liability dispute State vs company civil procedure law Supreme Court review

Cited Legislation

AI generated
Art. 385 § 1 k.p.c.
Art. 386 § 1 k.p.c.

Cited Case Law

AI generated

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Full text

Sygn. akt I CSK 618/15 POSTANOWIENIE Dnia 10 czerwca 2016 r.Sąd Najwyższy w składzie: SSN Marian Kocon w sprawie z powództwa Skarbu Państwa - Ministra Skarbu Państwa‎przeciwko I. Spółce z o.o. w S.‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 10 czerwca 2016 r.,‎na skutek skargi kasacyjnej powoda od wyroku Sądu Apelacyjnego w Warszawie‎z dnia 18 marca 2015 r., sygn. akt I ACa 467/14, przyjmuje skargę kasacyjną do rozpoznania.