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V CSK 448/19 AI generated

Supreme Court allows cassation appeals from both parties regarding tax dispute procedural issues.

Case Number V CSK 448/19
Court / Authority
Jurisdiction Poland (PL)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court accepted the cassation appeals filed by both the plaintiff and the tax authority for further review. The case involves a civil dispute over payment obligations between a taxpayer and the State Treasury's customs office. The court decided to admit both appeals to determine the legal validity of the lower court's judgment on procedural grounds.

Legislator headnote

AI generated

Art. 381 § 1 k.p.c.; Art. 382 § 1 k.p.c.: The Supreme Court may admit cassation appeals from both parties when the lower court's judgment raises significant legal questions requiring clarification of the law.

Keywords

AI generated
cassation appeal admission tax dispute procedure State Treasury liability civil litigation review legal question significance

Cited Legislation

AI generated
Art. 381 § 1 k.p.c.
Art. 382 § 1 k.p.c.

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Full text

Sygn. akt V CSK 448/19 POSTANOWIENIE Dnia 17 stycznia 2020 r.Sąd Najwyższy w składzie: SSN Władysław Pawlak w sprawie z powództwa M. S.A. z siedzibą w W.‎przeciwko Skarbowi Państwa-Naczelnikowi Urzędu Celno-Skarbowego w W.‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 17 stycznia 2020 r.,‎na skutek skarg kasacyjnych obu stron od wyroku Sądu Apelacyjnego w (…)‎z dnia 18 września 2018 r., sygn. akt I ACa (…), przyjmuje obie skargi kasacyjne do rozpoznania. UZASADNIENIE