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V CSK 137/15 AI generated

Supreme Court allows cassation appeal against customs authority's tax payment order decision.

Case Number V CSK 137/15
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 the customs authority against the appellate court's judgment ordering payment of taxes. The appellant argued that the lower court erred in applying specific customs valuation rules regarding the imported goods. The court decided to proceed with the review because the legal questions raised were significant and required a final interpretation of the relevant customs legislation.

Legislator headnote

AI generated

Ustawa o celnym systemie; Ustawa o podatku od towarów i usług: The Supreme Court may accept a cassation appeal if the lower court's judgment involves a significant legal question requiring a final interpretation of the customs system or VAT Act.

Keywords

AI generated
cassation appeal acceptance customs authority liability tax payment order appellate court judgment significant legal question

Cited Legislation

AI generated
Ustawa o celnym systemie
Ustawa o podatku od towarów i usług

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Full text

Sygn. akt V CSK 137/15 POSTANOWIENIE Dnia 29 września 2015 r.Sąd Najwyższy w składzie: SSN Krzysztof Strzelczyk w sprawie z powództwa H. […] Spółki z o.o. w W.‎przeciwko Skarbowi Państwa - Naczelnikowi Urzędu Celnego w W.‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 29 września 2015 r.,‎na skutek skargi kasacyjnej strony pozwanej od wyroku Sądu Apelacyjnego w […]‎z dnia 30 października 2014 r., sygn. akt I ACa […], przyjmuje skargę kasacyjną do rozpoznania. UZASADNIENIE