Polish Supreme Court ruled that 'paid benefit' includes gross amount plus withheld income tax for social security overpayments.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court of Poland resolved a legal question regarding the definition of a 'paid benefit' for social security overpayment recovery. The applicant argued that the gross amount should be reduced by income tax already withheld, while the Social Security Institute contended the gross amount plus tax constitutes the full overpayment. The court held that the statutory definition of 'paid benefit' must include the gross amount plus the income tax withheld by the social security agency, as the recipient was enriched by both the benefit and the tax revenue. Consequently, the applicant was ordered to repay the full gross amount including the withheld tax.
Legislator headnote
AI generatedArt. 106 ust. 2 pkt 1 ustawy z dnia 14 grudnia 1982 r. o zaopatrzeniu emerytalnym pracowników i ich rodzin; Art. 45 ust. 1 ustawy o podatku dochodowym: The term 'paid benefit' in the context of social security overpayments encompasses the gross amount paid to the recipient plus the income tax withheld and remitted to the tax authority, as the recipient is enriched by both the benefit and the tax revenue.