II UK 154/08
KI-generiert
Social security late fees do not benefit from the tax code's buyer exemption rule.
Polen (PL)
Legislator-Zusammenfassung
KI-generiertThe Supreme Court dismissed the company's cassation appeal against a social security fund decision regarding unpaid contributions. The court held that the tax code's exemption for buyers of state-owned enterprises applies only to tax arrears, not social security contributions. Consequently, the specific statutory provisions listed for social security fees do not include the general tax exemption clause.
Legislator-Regeste
KI-generiertArt. 23 ust. 1 ustawy o systemie ubezpieczeń społecznych; art. 31 Ordynacji podatkowej: The exemption for buyers of state-owned enterprises under the tax code applies exclusively to tax arrears and does not extend to social security contribution arrears.
Schlagwörter
KI-generiert
social security contributions
late payment penalties
tax code application
buyer exemption rule
state enterprise privatization
Zitierte Gesetzesbestimmungen
KI-generiertArt. 23 ust. 1 of the Act on the Social Security System
Art. 31 of the Tax Procedure Act
Art. 95 of the Tax Procedure Act
Art. 94 of the Tax Procedure Act
Art. 398 § 14 of the Code of Civil Procedure
art. 39814 k.p.c