In a judgment of 26 February 2020, the Court of Appeal in Poznań dismissed the appeal of the State Treasury represented by the Head of the Tax Office in Piła in a case for declaring a legal transaction ineffective. The value of the claim was PLN 103,108.-.
Proceedings were pending before the Regional Court in Poznań, 14th Civil Division in Piła instituted by an action brought by the Head of the Tax Office in Piła for declaring a legal transaction ineffective. In the case at hand, the plaintiff claimed protection of his receivable arising not from a civil law relationship, but from an administrative law relationship by using a Paulian action; that receivable was of a public law nature. The tax authority issued decisions determining the tax liabilities, and in these proceedings there was no equivalence between the parties to the civil law relationship and the reciprocity (equivalence) of their performances, but rather a relationship shaped on the basis of the principle of primacy, in which one party acted as an administrative authority.
In the course of the trial we effectively demonstrated that our client, who was a debtor in this case, was not aware that he was acting to the detriment of the creditor. 14th Civil Division in Piła dismissed the suit of the State Treasury – Head of the Tax Office in Piła, and the Court of Appeal in Poznań, dismissing the plaintiff’s appeal, upheld the appealed judgment of the Court of First Instance. Thus, after a trial lasting more than 2.5 years, the proceedings were finally and validly brought to an end .
At all stages of the proceedings, our client (debtor) was represented by: attorney-at-law Renata Kawula and attorney-at-law Anna Marciniak.
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