Supreme Court quashes social security fine ruling, requiring proof of fault in non-payment.
Legislator-Zusammenfassung
KI-generiertThe Supreme Court quashed the appellate court's decision imposing an additional fine on a state-owned construction company for unpaid social security contributions. The lower courts had dismissed the fine based on the company's poor financial situation and lack of intent to evade payment. The Supreme Court ruled that the additional fine is a disciplinary sanction requiring proof of the payer's fault, which the second-instance court failed to establish regarding the specific causes of non-payment.
Legislator-Regeste
KI-generiertArt. 24 ust. 1 ustawy o systemie ubezpieczeń społecznych; Art. 398 § 1 k.p.c.; The imposition of an additional fine for non-payment of social security contributions requires the court to establish the payer's fault in the non-payment, not merely the existence of formal prerequisites.