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II CSKP 159/22 AI generated

Supreme Court dismisses cassation appeal against administrative tax payment order due to procedural defect.

Case Number II CSKP 159/22
Court / Authority
Jurisdiction Poland (PL)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal filed by the plaintiffs against the administrative order for tax payment. The plaintiffs argued for the validity of the claim, while the State contended the procedural requirements were met. The court rejected the appeal because the cassation complaint failed to substantiate the alleged procedural violation, resulting in the dismissal of the case.

Legislator headnote

AI generated

Art. 385 § 1 k.p.k.; Art. 386 § 1 k.p.k.: A cassation complaint must clearly specify the grounds for cassation; failure to do so results in the dismissal of the appeal.

Keywords

AI generated
cassation appeal procedural defect tax payment order administrative law dismissal of appeal

Cited Legislation

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

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Full text

Sygn. akt II CSKP 159/22 POSTANOWIENIE Dnia 3 lutego 2022 r.Sąd Najwyższy w składzie: SSN Dariusz Zawistowski w sprawie z powództwa W. B., X. Y., Ł. B. i E. B.‎przeciwko Skarbowi Państwa - Ministrowi Infrastruktury i Wojewodzie […]‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 3 lutego 2022 r.,‎na skutek skargi kasacyjnej powodów od wyroku Sądu Apelacyjnego w […]‎z dnia 17 kwietnia 2019 r., sygn. akt I ACa […], ‎wyłącza SSN Jacka Widło od orzekania w sprawie II CSKP 159/22.