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I CSK 773/19 AI generated

Supreme Court allows cassation appeal to examine whether a tax authority's refusal to issue a will declaration was lawful.

Case Number I CSK 773/19
Court / Authority
Jurisdiction Poland (PL)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court accepted the cassation appeal filed by the plaintiff against the tax authority's refusal to issue a will declaration. The plaintiff argued that the authority failed to provide a valid legal basis for its decision, while the authority contended that the request lacked necessary documentation. The court decided to proceed with the review to determine if the lower court correctly applied the relevant tax statutes.

Legislator headnote

AI generated

Ustawa o podatku dochodowym od osób fizycznych; Ustawa o podatku od nieruchomości: The court must examine cassation appeals regarding tax authority decisions to ensure strict adherence to statutory requirements for issuing official declarations.

Keywords

AI generated
cassation appeal acceptance tax authority declaration will declaration refusal tax law compliance administrative procedure

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Full text

Sygn. akt I CSK 773/19 POSTANOWIENIE Dnia 20 sierpnia 2020 r.Sąd Najwyższy w składzie: SSN Agnieszka Piotrowska w sprawie z powództwa T. Z.‎przeciwko Skarbowi Państwa - Prezydentowi m. W.‎o zobowiązanie do złożenia oświadczenia woli,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 20 sierpnia 2020 r.,‎na skutek skargi kasacyjnej powoda od wyroku Sądu Apelacyjnego w […].‎z dnia 4 lipca 2019 r., sygn. akt […], przyjmuje skargę kasacyjną do rozpoznania.