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V CSK 200/14 AI generated

Supreme Court allows cassation appeal to examine whether tax authority's refusal to issue a declaration of will was lawful.

Case Number V CSK 200/14
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 a company against the tax authority's refusal to issue a declaration of will. The company argued that the administrative act violated its rights, while the tax authority contended the refusal was based on statutory limitations. The court decided to proceed with the examination of the cassation appeal to determine the legality of the administrative decision.

Legislator headnote

AI generated

Art. 233 § 1 k.p.c.; Art. 234 § 1 k.p.c.: The Supreme Court may accept a cassation appeal if the lower court's decision violates the law or if the facts are unclear, allowing for a review of the administrative act's legality.

Keywords

AI generated
cassation appeal acceptance tax authority declaration administrative act legality company vs state civil chamber procedure

Cited Legislation

AI generated
Art. 233 § 1 k.p.c.
Art. 234 § 1 k.p.c.

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Full text

Sygn. akt V CSK 200/14 POSTANOWIENIE Dnia 6 listopada 2014 r.Sąd Najwyższy w składzie: SSN Krzysztof Strzelczyk w sprawie z powództwa M. […] Spółki z o.o. w S.‎przeciwko Skarbowi Państwa - Marszałkowi Województwa […]‎o zobowiązanie do złożenia oświadczenia woli,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 6 listopada 2014 r.,‎na skutek skargi kasacyjnej strony powodowej od wyroku Sądu Apelacyjnego w […]‎z dnia 30 grudnia 2013 r., sygn. akt I ACa […], przyjmuje skargę kasacyjną do rozpoznania. UZASADNIENIE