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IV CSK 181/19 AI generated

Supreme Court allows cassation appeal to review tax dispute regarding state authority liability.

Case Number IV CSK 181/19
Court / Authority
Jurisdiction Poland (PL)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court accepted the cassation appeal filed by the defendant against the appellate court's judgment. The case involves a tax dispute where the plaintiff sought payment from the State Treasury, and the defendant argued against the liability assessment. The court decided to proceed with the review to determine the validity of the lower court's findings on the specific tax obligations.

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 consider relevant facts, thereby necessitating a review of the case's legal correctness.

Keywords

AI generated
cassation appeal acceptance tax dispute liability State Treasury obligation appellate court judgment legal violation review

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 IV CSK 181/19 POSTANOWIENIE Dnia 26 września 2019 r.Sąd Najwyższy w składzie: SSN Tomasz Szanciło w sprawie z powództwa K.M.B.‎przeciwko Skarbowi Państwa - Wojewodzie (…)‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 26 września 2019 r.,‎na skutek skargi kasacyjnej strony pozwanej od wyroku Sądu Apelacyjnego w (…)‎z dnia 14 listopada 2018 r., sygn. akt I ACa (…), przyjmuje skargę kasacyjną do rozpoznania.