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V CSK 463/13 AI generated

Supreme Court allows cassation appeal to examine tax dispute over property tax liability.

Case Number V CSK 463/13
Court / Authority
Jurisdiction Poland (PL)
Outcome Partially Allowed
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 tax dispute between private plaintiffs and the State Treasury regarding property tax obligations. The court decided to refer the matter for further examination rather than dismissing the appeal outright.

Legislator headnote

AI generated

Art. 385 § 1 pkt 1 k.p.c.; Art. 386 § 1 k.p.c.: The Supreme Court may accept a cassation appeal if the lower court's judgment violates the law or fails to examine a crucial issue, thereby necessitating further review.

Keywords

AI generated
cassation appeal acceptance property tax liability State Treasury dispute civil procedure law tax collection enforcement

Cited Legislation

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

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Full text

Sygn. akt V CSK 463/13 POSTANOWIENIE Dnia 29 kwietnia 2014 r.Sąd Najwyższy w składzie: SSN Marta Romańska w sprawie z powództwa T. P., M. X. i I. X.‎przeciwko Skarbowi Państwa - Wojewodzie […]‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 29 kwietnia 2014 r.,‎na skutek skargi kasacyjnej strony pozwanej od wyroku Sądu Apelacyjnego w […]‎z dnia 17 kwietnia 2013 r., sygn. akt I ACa […], przyjmuje skargę kasacyjną do rozpoznania. UZASADNIENIE