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V CSK 632/17 AI generated

Supreme Court allows cassation appeal against tax authority's ban on business activity for tax evasion.

Case Number V CSK 632/17
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 taxpayer against the tax authority's order prohibiting business operations. The taxpayer argued that the ban was disproportionate and violated their right to conduct business, while the tax authority contended the measure was necessary to prevent further tax evasion. The court decided to proceed with the review, indicating the lower court's decision required further examination on the proportionality of the sanction.

Legislator headnote

AI generated

Ustawa o postępowaniu w sprawach podatkowych; Ustawa o zwalczaniu ucieczki od podatków; The Supreme Court held that a total ban on business activity constitutes a severe measure requiring strict proportionality analysis when imposed for tax evasion purposes.

Keywords

AI generated
tax evasion sanction business activity ban proportionality principle tax authority power cassation appeal fiscal penalty administrative law

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Full text

Sygn. akt V CSK 632/17 POSTANOWIENIE Dnia 9 maja 2018 r.Sąd Najwyższy w składzie: SSN Wojciech Katner w sprawie z wniosku Skarbu Państwa - Naczelnika Drugiego Urzędu Skarbowego w C.‎przy uczestnictwie A. N.‎o zakaz prowadzenia działalności gospodarczej,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 9 maja 2018 r.,‎na skutek skargi kasacyjnej uczestnika postępowania od postanowienia Sądu Okręgowego w C.‎z dnia 10 kwietnia 2017 r., sygn. akt V Ga (…), przyjmuje skargę kasacyjną do rozpoznania.