Supreme Court allows cassation appeal regarding compulsory mortgage registration in bankruptcy proceedings under Polish law.

The Supreme Court admitted the cassation appeal filed by the State Treasury against the District Court's refusal to register a compulsory mortgage. The State Treasury argued that the tax authority lacked proper authority to register the mortgage without specific statutory grounds, while the debtor's representative contested the procedural basis. The court decided to allow the appeal for further examination because the lower court's reasoning regarding the tax authority's powers required clarification under the relevant tax and bankruptcy statutes.