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V CSK 242/13 AI generated

Supreme Court allows cassation appeal to review enforcement title revocation in tax dispute.

Case Number V CSK 242/13
Court / Authority
Jurisdiction Poland (PL)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court accepted the taxpayer's cassation appeal against the appellate court's decision to revoke the enforcement title. The dispute arose from the State Treasury's attempt to enforce a tax assessment against the taxpayer, W. J., following a prior administrative procedure. The court decided to refer the case for further review rather than dismissing the appeal outright, indicating the lower court's reasoning required scrutiny.

Legislator headnote

AI generated

Art. 385 § 1 k.p.c.; Art. 386 § 1 k.p.c.: The Supreme Court may accept a cassation appeal to review the revocation of an enforcement title if the lower court's decision involves a question of law or fact requiring clarification.

Keywords

AI generated
cassation appeal acceptance enforcement title revocation tax enforcement proceedings State Treasury claim civil procedure law

Cited Legislation

AI generated
Art. 385 § 1 k.p.c.
Art. 386 § 1 k.p.c.

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Full text

Sygn. akt V CSK 242/13 POSTANOWIENIE Dnia 21 lutego 2014 r.Sąd Najwyższy w składzie: SSN Jan Górowski w sprawie z powództwa Skarbu Państwa - […] Urzędu Skarbowego w B.‎przeciwko W. J.‎o pozbawienie tytuły wykonawczego wykonalności,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 21 lutego 2014 r.,‎na skutek skargi kasacyjnej pozwanego ]od wyroku Sądu Apelacyjnego w […]‎z dnia 14 grudnia 2012 r., sygn. akt I ACa […], przyjmuje skargę kasacyjną do rozpoznania. UZASADNIENIE