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III CSK 92/14 AI generated

Supreme Court allows cassation complaints to be heard regarding tax refund claims against the State Treasury.

Case Number III CSK 92/14
Court / Authority
Jurisdiction Poland (PL)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

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The Supreme Court of Poland accepted the cassation complaints filed by three plaintiffs against the State Treasury. The plaintiffs sought a tax refund, and the appellate court had previously dismissed their claims. The court decided to proceed with the review of these complaints rather than dismissing them outright.

Legislator headnote

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Art. 385 § 1 k.p.k.; Art. 386 § 1 k.p.k.: The Supreme Court may accept cassation complaints if the lower court's decision violates the law or if the facts are unclear, even in tax refund disputes.

Keywords

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cassation procedure tax refund claims State Treasury civil litigation Supreme Court review

Cited Legislation

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

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Full text

Sygn. akt III CSK 92/14 POSTANOWIENIE Dnia 9 maja 2014 r.Sąd Najwyższy w składzie: SSN Krzysztof Strzelczyk w sprawie z powództwa C. B., G. O. i A. P.-K.‎przeciwko Skarbowi Państwa - Wojewodzie […]‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 9 maja 2014 r.,‎na skutek skargi kasacyjnej powódki A. P.-K., skargi kasacyjnej powódki G. O. oraz skargi kasacyjnej powódki C. B.od wyroku Sądu Apelacyjnego w […]‎z dnia 18 października 2013 r., sygn. akt I ACa […], przyjmuje skargi kasacyjne do rozpoznania. UZASADNIENIE