Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
III CSK 97/19 AI generated

Supreme Court allows cassation appeal to examine whether administrative agency exceeded authority in tax dispute.

Case Number III CSK 97/19
Court / Authority
Jurisdiction Poland (PL)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court of Poland accepted the cassation appeal filed by G. sp. z o.o. against the appellate court's judgment. The plaintiff argued that the administrative agency exceeded its statutory authority when issuing the tax decision, while the state contended the agency acted within its legal mandate. The court decided to refer the case for further examination to determine if the agency's actions were legally justified.

Legislator headnote

AI generated

Art. 230 § 1 k.p.c.; Art. 231 § 1 k.p.c.: The Supreme Court may accept a cassation appeal if the lower court failed to examine a crucial issue regarding the scope of administrative authority or if the decision contradicts established legal principles.

Keywords

AI generated
administrative authority tax dispute cassation appeal exceeding mandate Supreme Court review

Cited Legislation

AI generated
Art. 230 § 1 k.p.c.
Art. 231 § 1 k.p.c.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Sygn. akt III CSK 97/19 POSTANOWIENIE Dnia 12 lipca 2019 r.Sąd Najwyższy w składzie: SSN Roman Trzaskowski w sprawie z powództwa G. sp. z o.o. w K.‎przeciwko […] Agencji […] w W. i Skarbowi Państwa - Ministrowi […]‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 12 lipca 2019 r.,‎na skutek skargi kasacyjnej strony powodowej od wyroku Sądu Apelacyjnego w […]‎z dnia 28 listopada 2018 r., sygn. akt I ACa […], przyjmuje skargę kasacyjną do rozpoznania.