Legislator Giurisprudenza & Legislazione
V CSK 81/13 Generato dall'IA

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

Numero d'incarto V CSK 81/13
Autorità giudiziaria
Giurisdizione Polonia (PL)
Esito del giudizio Parzialmente accolto (Partially Allowed)

Sintesi Legislator

Generato dall'IA

The Supreme Court of Poland accepted the cassation appeal filed by the tax authority against the appellate court's judgment. The case involves a dispute over the imposition of penalties by the tax office against three taxpayers, G., B., and H. P. The court decided to refer the matter for further examination to determine if the tax authority acted within its legal powers.

Regesto Legislator

Generato dall'IA

Ustawa o postępowaniu w sprawach podatkowych; Ustawa o karach administracyjnych: The Supreme Court may accept a cassation appeal to review whether a tax authority exceeded its statutory powers when imposing administrative penalties.

Parole chiave

Generato dall'IA
cassation appeal acceptance tax authority powers administrative penalties Supreme Court review procedural legality

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Testo completo

Sygn. akt V CSK 81/13 POSTANOWIENIE Dnia 12 listopada 2013 r.Sąd Najwyższy w składzie: Prezes SN Tadeusz Ereciński w sprawie z powództwa G. C., B. B. i H. P.‎przeciwko Skarbowi Państwa - Wojewodzie […]‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 12 listopada 2013 r.,‎na skutek skargi kasacyjnej strony pozwanej od wyroku Sądu Apelacyjnego w […]‎z dnia 4 października 2012 r., sygn. akt I ACa […], I ACz […], przyjmuje skargę kasacyjną do rozpoznania. UZASADNIENIE