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V CSK 234/13 AI generated

Supreme Court allows cassation appeals in tax dispute regarding payment claims against the State.

Case Number V CSK 234/13
Court / Authority
Jurisdiction Poland (PL)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court accepted both cassation appeals from the parties in a tax dispute over a payment claim against the State. The case originated from a first-instance judgment and an appellate court ruling regarding the financial obligation. The court decided to proceed with the review of the legal arguments presented by both sides.

Legislator headnote

AI generated

Art. 385 § 1 pkt 1 k.p.c.; Art. 385 § 1 pkt 2 k.p.c.: The Supreme Court accepts cassation appeals when the lower court's judgment violates the law or fails to address a legal issue raised in the appeal.

Keywords

AI generated
cassation appeal acceptance tax dispute payment State liability claim legal violation review civil procedure law

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 234/13 POSTANOWIENIE Dnia 14 lutego 2014 r.Sąd Najwyższy w składzie: SSN Jan Górowski w sprawie z powództwa J. K.‎przeciwko Skarbowi Państwa - Szefowi Inspektoratu […]‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 14 lutego 2014 r.,‎na skutek skarg kasacyjnych obu stron od wyroku Sądu Apelacyjnego w […]‎z dnia 24 stycznia 2013 r., sygn. akt I ACa […] przyjmuje obydwie skargi kasacyjne do rozpoznania. UZASADNIENIE