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II UZP 15/94 AI generated

Social security regulations require cooperatives to be treated as socialized workplaces during the transitional civil code period.

Case Number II UZP 15/94
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court ruled that cooperatives must be classified as socialized workplaces for social security benefit calculations between October 1990 and July 1993. The Ministry argued that the civil law definition of a socialized enterprise had ceased to exist, creating legal inconsistency with tax and social security laws. The court resolved this by prioritizing the specific tax statute and social security regulations over the abolished civil code definition, establishing that these separate legal branches must be interpreted consistently during the transition.

Legislator headnote

AI generated

§ 19 ust. 1 i 3 rozporządzenia Rady Ministrów z dnia 6 czerwca 1983 r.; During the period of legal inconsistency between the civil code and social security/tax laws, cooperatives must be treated as socialized workplaces according to the specific tax statute and social security regulations.

Keywords

AI generated
socialized workplace classification cooperative legal status social security benefits calculation civil code transition period legal inconsistency resolution specific law prevails tax statute interpretation

Cited Legislation

AI generated
§ 19 ust. 1 i 3 rozporządzenia Rady Ministrów z dnia 6 czerwca 1983 r. w sprawie zasad obliczania zasiłków z ubezpieczenia społecznego oraz pokrywania wydatków na te zasiłki
art. 33 k.c.
ustawa z dnia 28 lipca 1990 r. o zmianie ustawy - Kodeks cywilny
ustawa z dnia 26 lutego 1982 r. o opodatkowaniu jednostek gospodarki uspołecznionej
§ 1 rozporządzenia Rady Ministrów z dnia 16 lutego 1989 r. w sprawie rozciągnięcia przepisów ustawy o zobowiązaniach podatkowych na niektóre rodzaje świadczeń pieniężnych
art. 33 k.c
art. 119 § 2 k.p
art. 126 k.c
art. 33 § 1 k.c
art. 33 § 1 pkt 4 k.c

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