Court partially allowed appeal, quashing part of sentence for missed social security contributions while maintaining conviction for others.
Poland (PL)
Legislator summary
AI generatedThe appellate court quashed the first-instance judgment regarding missed social security contributions for January, February, March, and May 2013, declaring the proceedings for those specific months extinguished due to the statute of limitations. Conversely, the court upheld the conviction for missed payments in June, October 2013, and January, February 2014, finding these to be separate offenses. The final ruling imposed a fine based on the most severe applicable penalty while noting the defendant's first-time status and willingness to pay back the small arrears.
Legislator headnote
AI generatedArt. 98 ust. 1 pkt 1a ustawy o systemie ubezpieczeń społecznych; Art. 5 § 1 pkt 4 k.p.w.: Failure to pay social security contributions on time constitutes a separate offense for each month, but proceedings extinguish if the limitation period expires; for multiple offenses, the penalty from the most severe provision applies.