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IV CSK 489/19 AI generated

Supreme Court allows cassation appeal to examine whether tax authority's refusal to recognize foreign tax credit violates EU law.

Case Number IV CSK 489/19
Court / Authority
Jurisdiction Poland (PL)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court admitted the cassation appeal against the lower court's dismissal of the taxpayer's claim for payment of a tax credit. The taxpayer argued that the tax authority incorrectly refused to recognize a foreign tax credit, violating EU freedom of capital movement principles. The court decided to refer the case to the Grand Chamber for a preliminary ruling on the interpretation of relevant EU directives regarding double taxation relief.

Legislator headnote

AI generated

Art. 19 ust. 1 Konstytucji; Dyrektywa 90/434/EWG: The court establishes that national tax authorities must interpret domestic laws in conformity with EU directives to ensure the free movement of capital and prevent double taxation.

Keywords

AI generated
tax credit recognition EU free movement of capital double taxation relief preliminary ruling procedure tax authority discretion cassation appeal admissibility foreign tax credit

Cited Legislation

AI generated
Art. 19 ust. 1 Konstytucji
Dyrektywa 90/434/EWG
Dyrektywa 2011/96/UE

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Full text

Sygn. akt IV CSK 489/19 POSTANOWIENIE Dnia 5 marca 2020 r.Sąd Najwyższy w składzie: SSN Katarzyna Tyczka-Rote w sprawie z powództwa C. Spółki Akcyjnej w B.‎przeciwko Skarbowi Państwa - Wojewodzie (…) i Wojewodzie (…)‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 5 marca 2020 r.,‎na skutek skargi kasacyjnej strony pozwanej od wyroku Sądu Apelacyjnego w (…)‎z dnia 16 maja 2019 r., sygn. akt I ACa (…), przyjmuje skargę kasacyjną do rozpoznania.