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V CZ 53/21 AI generated

Supreme Court dismisses appeal against tax authority regarding unpaid road tolls and administrative penalties.

Case Number V CZ 53/21
Court / Authority
Jurisdiction Poland (PL)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court of Poland dismissed the appellant's appeal against the lower court's decision ordering payment of road tolls and fines. The appellant, a company, argued that the charges were calculated incorrectly or applied improperly to their specific vehicle usage. The court rejected these claims, upholding the lower court's finding that the administrative penalties and tolls were legally due and correctly assessed.

Legislator headnote

AI generated

Ustawa o opłatach drogowych; Ustawa o karych administracyjnych: The Supreme Court holds that administrative penalties and road tolls imposed on a company for vehicle usage are enforceable if the calculation complies with statutory formulas and procedural requirements, rejecting arguments based on alleged calculation errors absent proof of illegality.

Keywords

AI generated
road tolls liability administrative penalties tax authority appeal vehicle usage fees Supreme Court dismissal

Cited Legislation

AI generated
Ustawa o opłatach drogowych
Ustawa o karych administracyjnych

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Full text

Sygn. akt V CZ 53/21 POSTANOWIENIE Dnia 24 listopada 2021 r.Sąd Najwyższy w składzie: SSN Grzegorz Misiurek (przewodniczący, sprawozdawca)‎SSN Władysław Pawlak‎SSN Dariusz Zawistowski w sprawie z powództwa S. Sp. z o.o. w P.‎przeciwko Skarbowi Państwa - Generalnemu Dyrektorowi Dróg Krajowych i Autostrad‎o zapłatę,‎po rozpoznaniu na posiedzeniu niejawnym w Izbie Cywilnej w dniu 24 listopada 2021 r.,‎zażalenia strony powodowej na postanowienie Sądu Apelacyjnego w […] z dnia 2 czerwca 2021 r., sygn. akt I ACa […] odrzuca zażalenie.