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II W 173/18 AI generated

Court convicts business owner for unpaid social insurance contributions and imposes a 500 PLN fine with leniency.

Case Number II W 173/18
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court convicted the defendant, a business owner, of failing to pay social insurance and employment fund contributions within the statutory deadlines. The prosecution argued that the unpaid amounts caused significant financial losses to the insurance institutions, while the defense cited financial difficulties and a guilty plea. The court found the defendant guilty but applied extraordinary leniency under Article 39 of the Criminal Code due to her first-time offense, confession, and intent to rectify the debt, resulting in a 500 PLN fine.

Legislator headnote

AI generated

Art. 98 ust. 1 pkt 1a ustawy o systemie ubezpieczeń społecznych; Art. 122 ust. 1 pkt 1 ustawy o promocji zatrudnienia; Art. 39 § 1 i 2 k.k.: Failure to pay social insurance contributions constitutes a crime, but courts may apply extraordinary leniency for first-time offenders who confess and show intent to remedy the situation.

Keywords

AI generated
social insurance contributions employment fund payments extraordinary leniency first-time offender criminal fine business owner liability confession and remorse

Cited Legislation

AI generated
Art. 98 ust. 1 pkt 1a ustawy z dnia 13.10.1998r. o systemie ubezpieczeń społecznych
Art. 122 ust. 1 pkt 1 ustawy z dnia 20.04.2004r. o promocji zatrudnienia i instytucjach rynku pracy
Art. 39 § 1 i 2 k.k.
Art. 121 § 1 k.p.w.
Art. 624 § 1 k.p.k.
AI generated
VII Ka 999/18
Court acquits defendant for social security evasion, ruling registration alone does not constitute business operation.
II W 619/18
Court imposed a fine below statutory threshold for social security contribution arrears with special leniency.
V W 4434/14
Court convicted manager of social security non-payment, imposing fine under most severe penalty provision.
II W 450/18
Court convicts business owner for social security and employment fund contribution evasion, imposing a fine.
XI W 2558/16
Court convicts defendant for social security non-payment but grants exemption from penalty due to health issues.

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