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I USK 639/26 AI generated

Supreme Court dismisses social security contribution base appeal due to lack of new evidence and procedural errors.

Case Number I USK 639/26
Court / Authority
Jurisdiction Poland (PL)
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court of Poland dismissed the cassation appeal filed by V. sp. z o.o. sp.k. and M.G. against the appellate court's ruling on social security contribution bases. The appellants argued for a higher contribution base based on specific employment facts, but the court found no new evidence to alter the established record. Consequently, the court upheld the lower court's decision, confirming that the original assessment of the contribution base remained legally sound and procedurally correct.

Legislator headnote

AI generated

Art. 400 § 1 k.p.c.; Art. 401 § 1 k.p.c.: The cassation court rejects the appeal if the lower court's decision is based on established facts and correct legal reasoning, without new evidence or procedural violations.

Keywords

AI generated
social security contributions contribution base assessment cassation appeal dismissal labor and social security law lack of new evidence procedural correctness Supreme Court of Poland

Cited Legislation

AI generated
Art. 400 § 1 k.p.c.
Art. 401 § 1 k.p.c.

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Full text

I USK 639/26 POSTANOWIENIE Dnia 7 maja 2026 r.Sąd Najwyższy w składzie: SSN Piotr Prusinowski w sprawie z odwołania V. sp. z o.o. sp.k. z siedzibą w P.‎od decyzji Zakładu Ubezpieczeń Społecznych I Oddział w Poznaniu‎z udziałem B.N. i zainteresowanego M.G.‎o wysokość podstawy wymiaru składek,‎na posiedzeniu niejawnym w Izbie Pracy i Ubezpieczeń Społecznych w dniu 7 maja 2026 r.,‎na skutek skargi kasacyjnej V. sp. z o.o. sp.k. z siedzibą w P.‎oraz zainteresowanego M.G. od wyroku Sądu Apelacyjnego‎w Poznaniu z dnia 13 marca 2025 r., sygn. akt III AUa 904/23, odmawia przyjęcia skargi kasacyjnej do rozpoznania.[SOP]