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V CSK 116/21 Generato dall'IA

Supreme Court allows cassation appeal to examine whether tax authority's decision on tax liability is legally correct.

Numero d'incarto V CSK 116/21
Autorità giudiziaria
Giurisdizione Polonia (PL)
Esito del giudizio Parzialmente accolto (Partially Allowed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Supreme Court accepted the cassation appeal filed by the plaintiffs against the tax authority's decision. The plaintiffs argued that the tax authority incorrectly determined their tax liability, while the authority contended the assessment was based on accurate records. The court decided to refer the case for further examination to determine the legality of the tax assessment.

Regesto Legislator

Generato dall'IA

Art. 385 § 1 pkt 1 k.p.c.; Art. 385 § 1 pkt 2 k.p.c.: The Supreme Court may accept a cassation appeal if the lower court's decision is based on a violation of the law or if the facts are unclear, allowing the case to be remanded for further review.

Parole chiave

Generato dall'IA
cassation appeal tax liability tax authority legal error remand for review

Disposizioni normative citate

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

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Testo completo

Sygn. akt V CSK 116/21 POSTANOWIENIE Dnia 15 lipca 2021 r.Sąd Najwyższy w składzie: SSN Paweł Grzegorczyk w sprawie z powództwa L. K. i L. K.‎przeciwko Skarbowi Państwa-Wojewodzie (…)‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 15 lipca 2021 r.,‎na skutek skargi kasacyjnej powodów ‎od wyroku Sądu Apelacyjnego w (…)‎z dnia 7 września 2020 r., sygn. akt I ACa (…), przyjmuje skargę kasacyjną do rozpoznania. UZASADNIENIE