Legislator Case Law & Legislation
III CO 41/22 AI generated

Supreme Court transfers tax dispute case to another court of equal jurisdiction upon request.

Case Number III CO 41/22
Court / Authority
Jurisdiction Poland (PL)
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the plaintiff's claim for payment against the State Treasury and the lower courts. The procedural outcome was the transfer of the case files to a different court of equal jurisdiction, as requested by the District Court in Olsztyn. The court decided this because the original court lacked jurisdiction due to a specific territorial or functional issue, necessitating a transfer to ensure proper adjudication.

Legislator headnote

AI generated

Art. 239 ust. 1 k.p.c.; Art. 240 k.p.c.: When a court of first instance determines it lacks jurisdiction, it shall transfer the case to another court of equal jurisdiction.

Keywords

AI generated
transfer of jurisdiction court of equal jurisdiction civil procedure code lack of jurisdiction case transfer State Treasury tax dispute

Cited Legislation

AI generated
Art. 239 ust. 1 k.p.c.
Art. 240 k.p.c.

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Full text

Sygn. akt III CO 41/22 POSTANOWIENIE Dnia 31 stycznia 2022 r.Sąd Najwyższy w składzie: SSN Kamil Zaradkiewicz w sprawie z powództwa M. W.‎przeciwko Skarbowi Państwa - Sądowi Rejonowemu w S., Sądowi Rejonowemu w O. i Sądowi Okręgowemu w O.‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 31 stycznia 2022 r.,‎na skutek przedstawienia przez Sąd Okręgowy w O. akt sprawy o sygn. I C […], celem przekazania sprawy innemu sądowi równorzędnemu zwraca akta sprawy.