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III CSK 39/15 AI generated

Supreme Court allows cassation appeal to determine if tax authority must provide specific documents to company.

Case Number III CSK 39/15
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 T. sp. z o.o. against the Lower Administrative Court's judgment. The company argued it was entitled to specific documents from the tax authority under the Tax Procedure Code, while the tax authority contested this request. The court decided to refer the case for further examination to determine the precise scope of the company's right to access these documents.

Legislator headnote

AI generated

Art. 100 ust. 1 pkt 10 i 11 ustawy o postępowaniu podatkowym; Art. 100 ust. 1 pkt 10 i 11 ustawy o postępowaniu podatkowym: The court must determine whether the taxpayer has a right to obtain specific documents from the tax authority based on the nature of the dispute and the statutory provisions governing access to tax files.

Keywords

AI generated
tax procedure code access to documents tax authority cassation appeal administrative litigation taxpayer rights document disclosure

Cited Legislation

AI generated
Art. 100 ust. 1 pkt 10 i 11 ustawy o postępowaniu podatkowym

Cited Case Law

AI generated
I ACa 710/14
Court dismissed appeal; defendants must return housing bonus after selling property within 12 months.

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Full text

Sygn. akt III CSK 39/15 POSTANOWIENIE Dnia 22 maja 2015 r.Sąd Najwyższy w składzie: SSN Antoni Górski w sprawie z powództwa T. sp. z o.o. w W.‎przeciwko Skarbowi Państwa - Prezydentowi Miasta K.‎o ustalenie,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 22 maja 2015 r.,‎na skutek skargi kasacyjnej strony powodowej od wyroku Sądu Apelacyjnego w Krakowie‎z dnia 10 września 2014 r., sygn. akt I ACa 710/14, przyjmuje skargę kasacyjną do rozpoznania. l.n