Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
I CSK 8/14 AI generated

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

Case Number I CSK 8/14
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 defendant against the administrative court's judgment ordering tax payment. The plaintiff, M. R. and B. R.-L., sought payment from the State Treasury, while the defendant contested the assessment. The court decided to proceed with the appeal to review the legal errors in the lower court's decision.

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 contains a procedural error affecting the outcome.

Keywords

AI generated
cassation appeal acceptance administrative tax dispute State Treasury liability procedural error review Supreme Court jurisdiction

Cited Legislation

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

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Sygn. akt I CSK 8/14 POSTANOWIENIE Dnia 25 września 2014 r.Sąd Najwyższy w składzie: SSN Iwona Koper w sprawie z powództwa M. R. i B. R.-L.‎przeciwko Skarbowi Państwa - Wojewodzie […]‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 25 września 2014 r.,‎na skutek skargi kasacyjnej strony pozwanej ‎od wyroku Sądu Apelacyjnego w […]‎z dnia 3 lipca 2013 r., sygn. akt I ACa […], przyjmuje skargę kasacyjną do rozpoznania.