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I CSK 679/15 AI generated

Supreme Court allows cassation appeal in tax dispute over VAT refund claim against State Ministry.

Case Number I CSK 679/15
Court / Authority
Jurisdiction Poland (PL)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court of Poland accepted the cassation appeal filed by the State Ministry against the Court of Appeal's judgment. The dispute concerned a claim for payment by a company against the State Ministry of Economy regarding tax obligations. 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. 385 § 2 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 acceptance tax refund dispute State Ministry of Economy VAT claim rejection remand for further proceedings

Cited Legislation

AI generated
Art. 385 § 1 pkt 1 k.p.k.
Art. 385 § 2 k.p.k.

Cited Case Law

AI generated
I ACa 110/14
Appeal dismissed; court ruled nationalization transferred lease rights, preventing adverse possession claim against state.

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Full text

Sygn. akt I CSK 679/15 POSTANOWIENIE Dnia 13 lipca 2016 r.Sąd Najwyższy w składzie: SSN Jan Górowski w sprawie z powództwa O. spółki z o.o. ‎w K.‎przeciwko Skarbowi Państwa - Ministrowi Gospodarki‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 13 lipca 2016 r.,‎na skutek skargi kasacyjnej strony pozwanej ‎od wyroku Sądu Apelacyjnego w Warszawie‎z dnia 16 lipca 2014 r., sygn. akt I ACa 110/14, przyjmuje skargę kasacyjną do rozpoznania.