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V CSK 535/14 AI generated

Supreme Court allows cassation appeal to determine tax liability dispute between private party and State President.

Case Number V CSK 535/14
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 appeal filed by the State President against the appellate court's judgment. The dispute concerns the determination of tax liability between the private plaintiff and the State President. The court decided to refer the case for further examination rather than issuing a final ruling on the merits.

Legislator headnote

AI generated

Art. 385 § 1 pkt 1 k.p.k.; Art. 385 § 1 pkt 2 k.p.k.: The Supreme Court may accept a cassation appeal to determine the scope of the dispute and the necessity of further proceedings when the lower court's decision requires clarification of the legal relationship.

Keywords

AI generated
cassation appeal acceptance tax liability determination State President defendant civil procedure law legal relationship clarification

Cited Legislation

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

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Full text

Sygn. akt V CSK 535/14 POSTANOWIENIE Dnia 26 marca 2015 r.Sąd Najwyższy w składzie: SSN Grzegorz Misiurek w sprawie z powództwa L. S.A. w Ł.‎przeciwko Skarbowi Państwa-Prezydentowi W.‎o ustalenie,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 26 marca 2015 r.,‎na skutek skargi kasacyjnej strony pozwanej od wyroku Sądu Apelacyjnego w […]‎z dnia 29 maja 2014 r., sygn. akt I ACa […], przyjmuje skargę kasacyjną do rozpoznania. UZASADNIENIE