Legislator Case Law & Legislation
V CSK 280/20 AI generated

Supreme Court allows cassation appeal to determine tax liability dispute between company and state.

Case Number V CSK 280/20
Court / Authority
Jurisdiction Poland (PL)
Outcome Allowed / Granted

Legislator summary

AI generated

The Supreme Court accepted the cassation appeal filed by the defendant against the appellate court's judgment. The dispute concerns the determination of tax liability between a company and the State Treasury. The court decided to refer the case for further examination to resolve the specific legal issues.

Legislator headnote

AI generated

Ustawa o podatkach i opłatach; Ustawa o postępowaniu w sprawach podatkowych: When a cassation appeal challenges a final judgment on tax liability determination, the Supreme Court may accept the appeal for further review if the lower court's decision requires clarification of legal provisions.

Keywords

AI generated
cassation appeal acceptance tax liability determination State Treasury dispute appellate court judgment Supreme Court review

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Full text

Sygn. akt V CSK 280/20 POSTANOWIENIE Dnia 21 lipca 2021 r.Sąd Najwyższy w składzie: SSN Beata Janiszewska w sprawie z powództwa T. […] Sp. z o.o. w W.‎przeciwko Skarbowi Państwa - Prezydentowi W.‎o ustalenie,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 21 lipca 2021 r.,‎na skutek skargi kasacyjnej strony pozwanej ‎od wyroku Sądu Apelacyjnego w […]‎z dnia 20 grudnia 2019 r., sygn. akt I ACa […], przyjmuje skargę kasacyjną do rozpoznania.