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V CSK 81/13 AI generated

Supreme Court allows cassation appeal to examine whether tax authority exceeded powers in imposing penalties.

Case Number V CSK 81/13
Court / Authority
Jurisdiction Poland (PL)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court of Poland accepted the cassation appeal filed by the tax authority against the appellate court's judgment. The case involves a dispute over the imposition of penalties by the tax office against three taxpayers, G., B., and H. P. The court decided to refer the matter for further examination to determine if the tax authority acted within its legal powers.

Legislator headnote

AI generated

Ustawa o postępowaniu w sprawach podatkowych; Ustawa o karach administracyjnych: The Supreme Court may accept a cassation appeal to review whether a tax authority exceeded its statutory powers when imposing administrative penalties.

Keywords

AI generated
cassation appeal acceptance tax authority powers administrative penalties Supreme Court review procedural legality

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Full text

Sygn. akt V CSK 81/13 POSTANOWIENIE Dnia 12 listopada 2013 r.Sąd Najwyższy w składzie: Prezes SN Tadeusz Ereciński w sprawie z powództwa G. C., B. B. i H. P.‎przeciwko Skarbowi Państwa - Wojewodzie […]‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 12 listopada 2013 r.,‎na skutek skargi kasacyjnej strony pozwanej od wyroku Sądu Apelacyjnego w […]‎z dnia 4 października 2012 r., sygn. akt I ACa […], I ACz […], przyjmuje skargę kasacyjną do rozpoznania. UZASADNIENIE