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V CSK 230/20 AI generated

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

Case Number V CSK 230/20
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 taxpayers against the tax authority's decision. The taxpayers argued that the tax assessment violated their rights, while the tax authority maintained the legality of its determination. The court decided to refer the case for further examination to determine the substantive legal correctness of the tax liability.

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 to examine whether the lower court's decision violates the law or if the facts were not established in accordance with the law.

Keywords

AI generated
cassation appeal acceptance tax liability determination Supreme Court jurisdiction tax authority decision legal error 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 230/20 POSTANOWIENIE Dnia 21 kwietnia 2021 r.Sąd Najwyższy w składzie: SSN Marcin Łochowski w sprawie z powództwa S. Ś. i E. Ś.‎przeciwko Skarbowi Państwa- Staroście N.‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 21 kwietnia 2021 r.,‎na skutek skargi kasacyjnej powodów od wyroku Sądu Apelacyjnego w (…)‎z dnia 28 lutego 2019 r., sygn. akt I ACa (…), przyjmuje skargę kasacyjną do rozpoznania. UZASADNIENIE