Legislator Giurisprudenza & Legislazione
V CSK 448/19 Generato dall'IA

Supreme Court allows cassation appeals from both parties regarding tax dispute procedural issues.

Numero d'incarto V CSK 448/19
Autorità giudiziaria
Giurisdizione Polonia (PL)
Esito del giudizio Parzialmente accolto (Partially Allowed)

Sintesi Legislator

Generato dall'IA

The Supreme Court accepted the cassation appeals filed by both the plaintiff and the tax authority for further review. The case involves a civil dispute over payment obligations between a taxpayer and the State Treasury's customs office. The court decided to admit both appeals to determine the legal validity of the lower court's judgment on procedural grounds.

Regesto Legislator

Generato dall'IA

Art. 381 § 1 k.p.c.; Art. 382 § 1 k.p.c.: The Supreme Court may admit cassation appeals from both parties when the lower court's judgment raises significant legal questions requiring clarification of the law.

Parole chiave

Generato dall'IA
cassation appeal admission tax dispute procedure State Treasury liability civil litigation review legal question significance

Disposizioni normative citate

Generato dall'IA
Art. 381 § 1 k.p.c.
Art. 382 § 1 k.p.c.

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Testo completo

Sygn. akt V CSK 448/19 POSTANOWIENIE Dnia 17 stycznia 2020 r.Sąd Najwyższy w składzie: SSN Władysław Pawlak w sprawie z powództwa M. S.A. z siedzibą w W.‎przeciwko Skarbowi Państwa-Naczelnikowi Urzędu Celno-Skarbowego w W.‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 17 stycznia 2020 r.,‎na skutek skarg kasacyjnych obu stron od wyroku Sądu Apelacyjnego w (…)‎z dnia 18 września 2018 r., sygn. akt I ACa (…), przyjmuje obie skargi kasacyjne do rozpoznania. UZASADNIENIE