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V CSK 284/13 AI generated

Supreme Court allows cassation appeal to examine tax dispute facts and legal arguments.

Case Number V CSK 284/13
Court / Authority
Jurisdiction Poland (PL)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court of Poland accepted the cassation appeal filed by the defendant against the appellate court's judgment. The case involves a civil dispute between a taxpayer and the State Treasury regarding a tax payment obligation. The court decided to admit the appeal for further examination to resolve the underlying legal and factual issues.

Legislator headnote

AI generated

Art. 385 § 1 k.p.c.; Art. 386 § 1 k.p.c.: The Supreme Court may admit a cassation appeal if the lower court's judgment violates the law or fails to examine essential facts, allowing the case to be remanded for further adjudication.

Keywords

AI generated
cassation appeal admission tax dispute resolution State Treasury liability appellate court judgment 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 284/13 POSTANOWIENIE Dnia 13 lutego 2014 r.Sąd Najwyższy w składzie: SSN Teresa Bielska-Sobkowicz w sprawie z powództwa M. […] S.A. w W‎przeciwko Skarbowi Państwa - Dyrektorowi Urzędu Kontroli Skarbowej w W.‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 13 lutego 2014 r.,‎na skutek skargi kasacyjnej strony pozwanej od wyroku Sądu Apelacyjnego w […]‎z dnia 17 stycznia 2013 r., sygn. akt I ACa […], przyjmuje skargę kasacyjną do rozpoznania. UZASADNIENIE