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IV CSK 92/20 AI generated

Supreme Court allows cassation appeal to examine whether tax authority's decision on tax liability was legally correct.

Case Number IV CSK 92/20
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 tax authority against the appellate court's judgment. The dispute concerns the tax liability of the plaintiffs, H. K. and K. K., regarding a specific tax period. The court decided to refer the case back for further examination to determine the legality of the tax authority's decision.

Legislator headnote

AI generated

Art. 385 § 1 pkt 1 k.p.k.; Art. 386 § 1 k.p.k.: The Supreme Court accepts a cassation appeal to review the legal correctness of the lower court's judgment when the appeal raises a question of law regarding the application of tax liability provisions.

Keywords

AI generated
cassation appeal acceptance tax liability dispute legal correctness review Supreme Court jurisdiction tax authority decision

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 92/20 POSTANOWIENIE Dnia 16 lipca 2020 r.Sąd Najwyższy w składzie: SSN Paweł Grzegorczyk w sprawie z powództwa H. K. i K. K.‎przeciwko Skarbowi Państwa - Wojewodzie (…)‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 16 lipca 2020 r.,‎na skutek skargi kasacyjnej strony pozwanej od wyroku Sądu Apelacyjnego w (…)‎z dnia 13 września 2019 r., sygn. akt I ACa (…), przyjmuje skargę kasacyjną do rozpoznania.