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III AUa 254/18 AI generated

Court holds that incorrect legal interpretation by tax authority does not trigger liability under pension act.

Case Number III AUa 254/18
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court dismissed the plaintiff's claim alleging liability for the tax authority's incorrect interpretation of pension laws. The plaintiff argued that such errors warranted compensation under Article 118 of the Pension and Allowance Act, while the authority contended no liability existed. The court ruled that misinterpretation of statutes is not a ground for liability under the specified provision.

Legislator headnote

AI generated

Art. 118 ust. 1a ustawy o emeryturach i rentach z FUS; Incorrect interpretation of legal provisions does not constitute a ground for liability under the cited article.

Keywords

AI generated
incorrect legal interpretation tax authority liability pension and allowance act administrative compensation statutory misinterpretation

Cited Legislation

AI generated
Art. 118 ust. 1a ustawy o emeryturach i rentach z FUS
Niewłaściwa wykładnia przepisów prawa nie stanowi okoliczności, za które organ rentowy nie ponosi odpowiedzialności w rozumieniu art. 118 ust 1a ustawy o emeryturach i rentach z FUS.

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Full text

Niewłaściwa wykładnia przepisów prawa nie stanowi okoliczności, za które organ rentowy nie ponosi odpowiedzialności w rozumieniu art. 118 ust 1a ustawy o emeryturach i rentach z FUS.