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III PSK 89/25 AI generated

Supreme Court allows cassation appeal regarding social security contributions dispute between individual and tax authority.

Case Number III PSK 89/25
Court / Authority
Jurisdiction Poland (PL)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court accepted the cassation appeals from both the plaintiff and the defendant regarding a dispute over social security contributions. The case originated from a lower court judgment in Zielona Góra concerning the plaintiff's claim for payment against the tax authority. The court decided to proceed with the appeal without a public hearing to determine the legal correctness of the lower ruling.

Legislator headnote

AI generated

Art. 385 § 1 k.p.c.; Art. 386 § 1 k.p.c.: The Supreme Court may accept cassation appeals to review the legal correctness of judgments in social security contribution disputes.

Keywords

AI generated
cassation appeal social security contributions tax authority dispute Supreme Court review administrative litigation

Cited Legislation

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

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Full text

III PSK 89/25 POSTANOWIENIE Dnia 15 grudnia 2025 r.Sąd Najwyższy w składzie: SSN Robert Stefanicki w sprawie z powództwa K. P.‎przeciwko Skarbowi Państwa - Izbie Administracji Skarbowej w Z. ‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Pracy i Ubezpieczeń Społecznych w dniu 15 grudnia 2025 r.,‎na skutek skarg kasacyjnych powoda i strony pozwanej od wyroku Sądu Okręgowego w Zielonej Górze‎z dnia 30 grudnia 2024 r., sygn. akt IV Pa 193/24, przyjmuje skargi kasacyjne do rozpoznania na posiedzeniu niejawnym. [a.ł]