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V CSK 655/17 AI generated

Supreme Court allows State's appeal against tax official's payment claim to be heard on merits.

Case Number V CSK 655/17
Court / Authority
Jurisdiction Poland (PL)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court accepted the State's cassation appeal against the lower court's decision ordering payment to a tax official. The State argued that the official's claim lacked legal basis, while the official contended for the payment of outstanding funds. The court decided to proceed with the case on its merits rather than dismissing the appeal outright.

Legislator headnote

AI generated

Art. 385 § 1 pkt 1 k.p.k.; Art. 386 § 1 k.p.k.: The Supreme Court may accept a cassation appeal if the lower court's decision violates the law or if the facts are unclear, allowing the case to be remanded for further examination.

Keywords

AI generated
cassation appeal acceptance tax official payment claim State vs individual dispute civil procedure law remand for further hearing

Cited Legislation

AI generated
Art. 385 § 1 pkt 1 k.p.k.
Art. 386 § 1 k.p.k.

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Full text

Sygn. akt V CSK 655/17 POSTANOWIENIE Dnia 18 maja 2018 r.Sąd Najwyższy w składzie: SSN Maria Szulc w sprawie z powództwa Skarbu Państwa - Naczelnika […] Urzędu Skarbowego w C.‎przeciwko M. S.‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 18 maja 2018 r.,‎na skutek skargi kasacyjnej powoda od postanowienia Sądu Apelacyjnego w […]‎z dnia 30 sierpnia 2017 r., sygn. akt I ACz […], przyjmuje skargę kasacyjną do rozpoznania.