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V CSK 122/15 AI generated

Supreme Court allows cassation appeal against administrative court judgment on tax payment dispute.

Case Number V CSK 122/15
Court / Authority
Jurisdiction Poland (PL)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court accepted the cassation appeal filed by A. […] Sp. z o.o. against the administrative court's judgment ordering payment to the State Treasury. The appellant argued procedural errors or legal misinterpretations regarding the tax liability, while the State Treasury maintained the lower court's findings were correct. The court decided to admit the appeal for further examination to resolve the substantive legal issues raised.

Legislator headnote

AI generated

Art. 385 § 1 pkt 1 k.p.k.; Art. 385 § 1 pkt 2 k.p.k.: The Supreme Court may admit a cassation appeal if the lower court's judgment violates the law or contains a procedural error affecting the outcome.

Keywords

AI generated
cassation appeal tax payment dispute State Treasury administrative litigation procedural error legal violation Supreme Court

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 V CSK 122/15 POSTANOWIENIE Dnia 24 września 2015 r.Sąd Najwyższy w składzie: SSN Irena Gromska-Szuster w sprawie z powództwa A. […] Sp. z o.o. w W.‎przeciwko Skarbowi Państwa - Sądowi Okręgowemu w W. i Sądowi Apelacyjnemu w […]‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 24 września 2015 r.,‎na skutek skargi kasacyjnej strony powodowej od wyroku Sądu Apelacyjnego w […]‎z dnia 19 listopada 2014 r., sygn. akt I ACa […], przyjmuje skargę kasacyjną do rozpoznania. UZASADNIENIE