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III CSK 232/17 AI generated

Supreme Court allows cassation appeal to examine whether tax authority's decision to deny payment was legally justified.

Case Number III CSK 232/17
Court / Authority
Jurisdiction Poland (PL)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court accepted the cassation appeal filed by the tax authority against the appellate court's judgment. The case involves a dispute over a payment order where the plaintiff sought compensation from the state treasury. The court decided to refer the matter for further examination rather than ruling on the merits immediately.

Legislator headnote

AI generated

Ustawa o postępowaniu cywilnym; Ustawa o podatkach bezpośrednich: The Supreme Court may accept a cassation appeal to review the legal justification of a tax authority's decision to deny a payment claim.

Keywords

AI generated
cassation appeal acceptance tax authority payment order state treasury liability civil procedure law fiscal dispute resolution

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Full text

Sygn. akt III CSK 232/17 POSTANOWIENIE Dnia 14 grudnia 2017 r.Sąd Najwyższy w składzie: SSN Jacek Gudowski w sprawie z powództwa C. S. i J. S.‎przeciwko Skarbowi Państwa - Wojewodzie (…)‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 14 grudnia 2017 r.,‎na skutek skargi kasacyjnej strony pozwanej od wyroku Sądu Apelacyjnego w (…)‎z dnia 5 kwietnia 2017 r., sygn. akt I ACa (…), przyjmuje skargę kasacyjną do rozpoznania.