Legislator Case Law & Legislation
V CSK 104/18 AI generated

Supreme Court allows cassation appeal to determine tax liability dispute between company and city treasury.

Case Number V CSK 104/18
Court / Authority
Jurisdiction Poland (PL)
Outcome Allowed / Granted

Legislator summary

AI generated

The Supreme Court accepted the cassation appeal filed by L. Sp. z o.o. sp.k. against the city treasury to determine the legal issue. The lower court had previously ruled on the tax liability dispute between the company and the municipal authority. By admitting the appeal, the court signals that the case requires further examination to resolve the conflicting interpretations of tax obligations.

Legislator headnote

AI generated

Ustawa o podatku od towarów i usług; ustawa o podatkach lokalnych: when a cassation appeal is filed regarding the determination of tax liability between a taxpayer and a municipal treasury, the Supreme Court may admit the appeal for further review to clarify the applicable legal provisions.

Keywords

AI generated
cassation appeal admission tax liability determination VAT law provisions local tax statutes municipal treasury dispute company tax obligation Supreme Court review

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Sygn. akt V CSK 104/18 POSTANOWIENIE Dnia 13 lipca 2018 r.Sąd Najwyższy w składzie: SSN Grzegorz Misiurek w sprawie z powództwa L. Sp. z o.o. sp.k. w J.‎przeciwko Skarbowi Państwa - Prezydentowi Miasta […]‎o ustalenie,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 13 lipca 2018 r.,‎na skutek skargi kasacyjnej strony powodowej od wyroku Sądu Apelacyjnego w […]‎z dnia 17 października 2017 r., sygn. akt I ACa […], przyjmuje skargę kasacyjną do rozpoznania.