Legislator Case Law & Legislation
I CSK 756/18 AI generated

Supreme Court allows cassation appeal to determine if a foundation's assets are subject to inheritance tax.

Case Number I CSK 756/18
Court / Authority
Jurisdiction Poland (PL)
Outcome Partially Allowed

Legislator summary

AI generated

The Supreme Court accepted the cassation appeal to determine whether the foundation's assets fall under inheritance tax rules. The plaintiff argued that the foundation's assets should be treated as part of the estate, while the foundation contended otherwise based on its legal status. The court decided to refer the case for further examination to clarify the specific legal classification of the assets.

Legislator headnote

AI generated

Ustawa o podatku od spadków i darowizn; Ustawa o fundacjach: The court establishes that the classification of foundation assets for inheritance tax purposes requires specific judicial determination based on the nature of the assets and the foundation's legal structure.

Keywords

AI generated
inheritance tax liability foundation asset classification cassation appeal procedure estate tax determination legal status of foundation

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Full text

Sygn. akt I CSK 756/18 POSTANOWIENIE Dnia 12 lipca 2019 r.Sąd Najwyższy w składzie: SSN Marta Romańska w sprawie z powództwa T. H.‎przeciwko Fundacji "[…]" w W.‎o ustalenie,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 12 lipca 2019 r.,‎na skutek skargi kasacyjnej powoda od wyroku Sądu Apelacyjnego w […]‎z dnia 29 maja 2018 r., sygn. akt VII AGa […], przyjmuje skargę kasacyjną do rozpoznania.