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V CSK 51/13 AI generated

Supreme Court allows tax authority's appeal to review lower court's dismissal of state's claim for payment.

Case Number V CSK 51/13
Court / Authority
Jurisdiction Poland (PL)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court accepted the tax authority's cassation appeal to review the appellate court's dismissal of the state's payment claim. The lower court had rejected the claim based on procedural grounds or specific tax law interpretations, while the tax authority argued for a different legal application. The court decided to remand the case for further examination rather than overturning the lower judgment immediately.

Legislator headnote

AI generated

Art. 385 § 1 pkt 1 k.p.c.; Art. 385 § 2 k.p.c.: The Supreme Court may accept a cassation appeal if the lower court's judgment violates the law or fails to apply the law correctly, thereby justifying a remand for further proceedings.

Keywords

AI generated
cassation appeal acceptance tax authority claim state payment obligation appellate court dismissal legal violation review

Cited Legislation

AI generated
Art. 385 § 1 pkt 1 k.p.c.
Art. 385 § 2 k.p.c.

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Full text

Sygn. akt V CSK 51/13 POSTANOWIENIE Dnia 25 października 2013 r.Sąd Najwyższy w składzie: SSN Grzegorz Misiurek w sprawie z powództwa Skarbu Państwa - Urzędu Skarbowego w G.‎przeciwko A. F.‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 25 października 2013 r.,‎na skutek skargi kasacyjnej pozwanej od wyroku Sądu Apelacyjnego w […]‎z dnia 5 września 2012 r., sygn. akt I ACa […], przyjmuje skargę kasacyjną do rozpoznania. UZASADNIENIE