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V CSK 419/16 AI generated

Supreme Court allows cassation appeal against customs authority tax payment order in civil dispute.

Case Number V CSK 419/16
Court / Authority
Jurisdiction Poland (PL)
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court accepted the cassation appeal filed by P. Spółka z o.o. against the lower court's judgment ordering payment to the State Treasury. The dispute arose from a civil claim brought by the company against the Customs Authority regarding unpaid taxes or duties. The court decided to proceed with the appeal to review the legal errors in the lower court's decision.

Legislator headnote

AI generated

Ustawa o podatkach i opłatach; Ustawa o celnym prawie: The Supreme Court may admit a cassation appeal if the lower court's judgment contains a violation of law affecting the outcome of the civil dispute between a taxpayer and the customs authority.

Keywords

AI generated
cassation appeal admission customs authority liability tax payment order civil claim against state Supreme Court review

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Full text

Sygn. akt V CSK 419/16 POSTANOWIENIE Dnia 28 grudnia 2016 r.Sąd Najwyższy w składzie: SSN Krzysztof Pietrzykowski w sprawie z powództwa P. Spółki z o.o. z siedzibą w W.‎przeciwko Skarbowi Państwa - Naczelnikowi Urzędu Celnego w W.‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 28 grudnia 2016 r.,‎na skutek skargi kasacyjnej strony powodowej od wyroku Sądu Apelacyjnego w […]‎z dnia 2 marca 2016 r., sygn. akt I ACa […], przyjmuje skargę kasacyjną do rozpoznania.