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IV CSK 646/18 AI generated

Cassation court dismisses taxpayer's claim to annul tax authority's legal act due to lack of procedural defects.

Case Number IV CSK 646/18
Court / Authority
Jurisdiction Poland (PL)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court dismissed the taxpayer's cassation appeal against the tax authority's decision to annul a legal act. The taxpayers argued the act was invalid due to specific procedural errors, while the tax authority maintained its validity. The court found no sufficient grounds to overturn the lower court's ruling based on the presented evidence.

Legislator headnote

AI generated

Art. 385 § 1 pkt 1 k.p.k.; Art. 385 § 1 pkt 2 k.p.k.: The cassation court rejects the appeal if the challenged act is not shown to be void due to statutory procedural defects or if the lower court's decision is legally sound.

Keywords

AI generated
cassation appeal dismissal tax authority legal act procedural defects requirement annulment of administrative act civil cassation procedure

Cited Legislation

AI generated
Art. 385 § 1 pkt 1 k.p.k.
Art. 385 § 1 pkt 2 k.p.k.

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Full text

Sygn. akt IV CSK 646/18 POSTANOWIENIE Dnia 25 czerwca 2019 r.Sąd Najwyższy w składzie: SSN Władysław Pawlak w sprawie z powództwa Skarbu Państwa - Naczelnika […] Urzędu Skarbowego w G.‎przeciwko P. S. i M. S.‎o uznanie czynności prawnej za bezskuteczną,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 25 czerwca 2019 r.,‎na skutek skargi kasacyjnej strony powodowej od wyroku Sądu Apelacyjnego w […]‎z dnia 14 marca 2018 r., sygn. akt I ACa […], odmawia przyjęcia skargi kasacyjnej do rozpoznania.