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V CSK 116/21 AI generated

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

Case Number V CSK 116/21
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 plaintiffs against the tax authority's decision. The plaintiffs argued that the tax authority incorrectly determined their tax liability, while the authority contended the assessment was based on accurate records. The court decided to refer the case for further examination to determine the legality of the tax assessment.

Legislator headnote

AI generated

Art. 385 § 1 pkt 1 k.p.c.; Art. 385 § 1 pkt 2 k.p.c.: The Supreme Court may accept a cassation appeal if the lower court's decision is based on a violation of the law or if the facts are unclear, allowing the case to be remanded for further review.

Keywords

AI generated
cassation appeal tax liability tax authority legal error remand for review

Cited Legislation

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

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Full text

Sygn. akt V CSK 116/21 POSTANOWIENIE Dnia 15 lipca 2021 r.Sąd Najwyższy w składzie: SSN Paweł Grzegorczyk w sprawie z powództwa L. K. i L. K.‎przeciwko Skarbowi Państwa-Wojewodzie (…)‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 15 lipca 2021 r.,‎na skutek skargi kasacyjnej powodów ‎od wyroku Sądu Apelacyjnego w (…)‎z dnia 7 września 2020 r., sygn. akt I ACa (…), przyjmuje skargę kasacyjną do rozpoznania. UZASADNIENIE