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V CSK 242/13 Generato dall'IA

Supreme Court allows cassation appeal to review enforcement title revocation in tax dispute.

Numero d'incarto V CSK 242/13
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 taxpayer's cassation appeal against the appellate court's decision to revoke the enforcement title. The dispute arose from the State Treasury's attempt to enforce a tax assessment against the taxpayer, W. J., following a prior administrative procedure. The court decided to refer the case for further review rather than dismissing the appeal outright, indicating the lower court's reasoning required scrutiny.

Regesto Legislator

Generato dall'IA

Art. 385 § 1 k.p.c.; Art. 386 § 1 k.p.c.: The Supreme Court may accept a cassation appeal to review the revocation of an enforcement title if the lower court's decision involves a question of law or fact requiring clarification.

Parole chiave

Generato dall'IA
cassation appeal acceptance enforcement title revocation tax enforcement proceedings State Treasury claim civil procedure law

Disposizioni normative citate

Generato dall'IA
Art. 385 § 1 k.p.c.
Art. 386 § 1 k.p.c.

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Testo completo

Sygn. akt V CSK 242/13 POSTANOWIENIE Dnia 21 lutego 2014 r.Sąd Najwyższy w składzie: SSN Jan Górowski w sprawie z powództwa Skarbu Państwa - […] Urzędu Skarbowego w B.‎przeciwko W. J.‎o pozbawienie tytuły wykonawczego wykonalności,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 21 lutego 2014 r.,‎na skutek skargi kasacyjnej pozwanego ]od wyroku Sądu Apelacyjnego w […]‎z dnia 14 grudnia 2012 r., sygn. akt I ACa […], przyjmuje skargę kasacyjną do rozpoznania. UZASADNIENIE