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III CSK 66/18 AI generated

Supreme Court allows State's appeal against company regarding tax payment dispute procedural outcome.

Case Number III CSK 66/18
Court / Authority
Jurisdiction Poland (PL)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court accepted the State's cassation appeal against the lower court's judgment in a tax payment dispute. The State argued that the company failed to properly justify its tax exemptions, while the company contended its financial status warranted relief. The court decided to remand the case for further examination of the specific tax exemption claims.

Legislator headnote

AI generated

Art. 385 § 1 pkt 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 address a crucial issue, necessitating remand for further fact-finding or legal clarification.

Keywords

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cassation appeal acceptance tax payment dispute State vs company tax exemption claims remand for further examination

Cited Legislation

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

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Full text

Sygn. akt III CSK 66/18 POSTANOWIENIE Dnia 22 czerwca 2018 r.Sąd Najwyższy w składzie: SSN Roman Trzaskowski w sprawie z powództwa Skarbu Państwa - Naczelnika Urzędu Skarbowego w K.‎przeciwko ,,T.” S.A. w K.‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 22 czerwca 2018 r.,‎na skutek skargi kasacyjnej strony powodowej od wyroku Sądu Apelacyjnego w […]‎z dnia 15 września 2017 r., sygn. akt I ACa […], przyjmuje skargę kasacyjną do rozpoznania.