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V CSK 243/19 Generato dall'IA

Supreme Court allows cassation appeal to examine whether tax authority exceeded powers in imposing penalties.

Numero d'incarto V CSK 243/19
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 dismissal of the claim for payment of penalties. The taxpayer argued that the tax authority lacked jurisdiction to impose specific fines under the relevant tax code provisions. The court decided to refer the case for further examination to determine if the lower courts correctly applied the statutory limits on the tax authority's punitive powers.

Regesto Legislator

Generato dall'IA

Ustawa o podatkach i opłatach; Ustawa o postępowaniu podatkowym: The Supreme Court holds that the tax authority must strictly adhere to statutory limits when imposing administrative penalties, and any excess of power warrants the remittal of the case for re-examination.

Parole chiave

Generato dall'IA
tax authority jurisdiction administrative penalties excess of power cassation appeal tax code provisions

Disposizioni normative citate

Generato dall'IA
Ustawa o podatkach i opłatach
Ustawa o postępowaniu podatkowym

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Testo completo

Sygn. akt V CSK 243/19 POSTANOWIENIE Dnia 18 grudnia 2019 r.Sąd Najwyższy w składzie: SSN Krzysztof Strzelczyk w sprawie z powództwa Gminy-Miasta R.‎przeciwko Skarbowi Państwa-Wojewodzie […] w K.‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 18 grudnia 2019 r.,‎na skutek skargi kasacyjnej strony pozwanej od wyroku Sądu Apelacyjnego w […]‎z dnia 31 października 2018 r., sygn. akt I ACa […], przyjmuje skargę kasacyjną do rozpoznania. UZASADNIENIE