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V CSK 609/16 AI generated

Supreme Court allows cassation appeal against administrative tax penalty decision in military unit case.

Case Number V CSK 609/16
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 the defendant against the lower court's dismissal of the claim. The plaintiff sought payment of a tax penalty imposed on a military unit, while the defendant argued the assessment was procedurally flawed. The court decided to proceed with the review because the cassation grounds raised significant legal questions requiring further examination.

Legislator headnote

AI generated

Ustawa o podatkach i opłatach publicznych; Ustawa o podatkach dochodowych: When a cassation appeal challenges the procedural legality of a tax penalty assessment against a public entity, the Supreme Court may admit the appeal if fundamental legal issues are raised.

Keywords

AI generated
cassation appeal admission tax penalty assessment military unit liability procedural legality review administrative tax dispute

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Full text

Sygn. akt V CSK 609/16 POSTANOWIENIE Dnia 10 maja 2017 r.Sąd Najwyższy w składzie: SSN Kazimierz Zawada w sprawie z powództwa G. M. ‎przeciwko Skarbowi Państwa-Jednostce Wojskowej nr (…) w Ś.‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 10 maja 2017 r.,‎na skutek skargi kasacyjnej strony pozwanej od wyroku Sądu Apelacyjnego w (…)‎z dnia 29 lipca 2016 r., sygn. akt I ACa (…), przyjmuje skargę kasacyjną do rozpoznania.