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I CSK 663/18 AI generated

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

Case Number I CSK 663/18
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 plaintiff against the appellate court's judgment. The dispute concerned a claim for payment by P. S.A. in W. against the State Treasury, with the appellate court having previously ruled on the merits. 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 if the facts are unclear, requiring the case to be remanded for further proceedings.

Keywords

AI generated
cassation appeal tax payment dispute State Treasury administrative litigation remand for proceedings civil procedure code legal violation

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 663/18 POSTANOWIENIE Dnia 21 maja 2019 r.Sąd Najwyższy w składzie: SSN Bogumiła Ustjanicz w sprawie z powództwa P. S.A. w W.‎przeciwko Skarbowi Państwa - Prezydentowi W.‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 21 maja 2019 r.,‎na skutek skargi kasacyjnej strony powodowej ‎od wyroku Sądu Apelacyjnego w […]‎z dnia 7 czerwca 2018 r., sygn. akt V ACa […], przyjmuje skargę kasacyjną do rozpoznania.