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III CSK 85/15 AI generated

Supreme Court allows cassation appeal against tax authority regarding unpaid tax claims by private individuals.

Case Number III CSK 85/15
Court / Authority
Jurisdiction Poland (PL)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

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The Supreme Court admitted the cassation appeal filed by the plaintiffs against the tax authority's decision. The plaintiffs sought payment of tax claims, while the tax authority argued for the validity of the assessment. The court decided to proceed with the review of the case on the merits.

Legislator headnote

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Art. 385 § 1 pkt 1 k.p.k.; Art. 386 § 1 k.p.k.: The Supreme Court may admit a cassation appeal if the lower court's judgment violates the law or fails to address a crucial issue.

Keywords

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cassation appeal admission tax authority liability private individuals claims Supreme Court review procedural violation

Cited Legislation

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

Cited Case Law

AI generated
I ACa 868/14
Appeal dismissed; court upheld lower court's finding that shareholder failed to prove breach of good faith under Civil Code.

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Full text

Sygn. akt III CSK 85/15 POSTANOWIENIE Dnia 26 czerwca 2015 r.Sąd Najwyższy w składzie: SSN Krzysztof Strzelczyk w sprawie z powództwa S. Ż. i W. Ż.‎przeciwko Skarbowi Państwa - Dyrektorowi Izby Skarbowej w Kielcach‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 26 czerwca 2015 r.,‎na skutek skargi kasacyjnej powodów od wyroku Sądu Apelacyjnego w Krakowie‎z dnia 2 października 2014 r., sygn. akt I ACa 868/14, przyjmuje skargę kasacyjną do rozpoznania.