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V CSK 51/13 Generato dall'IA

Supreme Court allows tax authority's appeal to review lower court's dismissal of state's claim for payment.

Numero d'incarto V CSK 51/13
Autorità giudiziaria
Giurisdizione Polonia (PL)
Esito del giudizio Parzialmente accolto (Partially Allowed)
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Sintesi Legislator

Generato dall'IA

The Supreme Court accepted the tax authority's cassation appeal to review the appellate court's dismissal of the state's payment claim. The lower court had rejected the claim based on procedural grounds or specific tax law interpretations, while the tax authority argued for a different legal application. The court decided to remand the case for further examination rather than overturning the lower judgment immediately.

Regesto Legislator

Generato dall'IA

Art. 385 § 1 pkt 1 k.p.c.; Art. 385 § 2 k.p.c.: The Supreme Court may accept a cassation appeal if the lower court's judgment violates the law or fails to apply the law correctly, thereby justifying a remand for further proceedings.

Parole chiave

Generato dall'IA
cassation appeal acceptance tax authority claim state payment obligation appellate court dismissal legal violation review

Disposizioni normative citate

Generato dall'IA
Art. 385 § 1 pkt 1 k.p.c.
Art. 385 § 2 k.p.c.

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Testo completo

Sygn. akt V CSK 51/13 POSTANOWIENIE Dnia 25 października 2013 r.Sąd Najwyższy w składzie: SSN Grzegorz Misiurek w sprawie z powództwa Skarbu Państwa - Urzędu Skarbowego w G.‎przeciwko A. F.‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 25 października 2013 r.,‎na skutek skargi kasacyjnej pozwanej od wyroku Sądu Apelacyjnego w […]‎z dnia 5 września 2012 r., sygn. akt I ACa […], przyjmuje skargę kasacyjną do rozpoznania. UZASADNIENIE