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I PSK 280/26 AI generated

Supreme Court allows cassation appeal against administrative tax court decision regarding social security payments dispute.

Case Number I PSK 280/26
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 regional administrative tax court's judgment. The plaintiff sought payment from the state treasury, while the defendant argued against the liability based on specific administrative procedures. The court decided to proceed with the review, indicating the lower court's ruling may contain legal errors requiring further examination.

Legislator headnote

AI generated

Art. 385 § 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 fails to apply the law correctly.

Keywords

AI generated
cassation appeal acceptance administrative tax court social security payments state treasury liability legal error review

Cited Legislation

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

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Full text

I PSK 280/26 POSTANOWIENIE Dnia 27 stycznia 2026 r.Sąd Najwyższy w składzie: SSN Robert Stefanicki w sprawie z powództwa H. W.‎przeciwko Skarbowi Państwa - Izbie Administracji Skarbowej w Zielonej Górze‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Pracy i Ubezpieczeń Społecznych w dniu 27 stycznia 2026 r.,‎na skutek skargi kasacyjnej strony pozwanej od wyroku Sądu Okręgowego w Zielonej Górze z dnia 23 kwietnia 2025 r., sygn. akt IV Pa 9/25, przyjmuje skargę kasacyjną do rozpoznania.