II UZP 33/94 AI generated

Social Security Court rules pension base must be re-calculated with coal equivalent value and taxed.

Case Number II UZP 33/94

Court / Authority Sąd Najwyższy

Jurisdiction

Poland (PL)

Decision Date 1994-12-07

Outcome Allowed / Granted

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Legislator summary

AI generated

The Supreme Court resolved a legal question regarding the recalculation of a pension base after a coal equivalent was added. The plaintiff argued that the pension base must be re-calculated ('ubruttowienie') and taxed according to income tax laws, preventing unjustified privilege for those retaining the coal benefit. The court agreed, ruling that the base must be re-evaluated with the full coal value and subject to subsequent tax and valuation adjustments.

Legislator headnote

AI generated

§ 5 ust. 4 rozporządzenia Rady Ministrów z dnia 1 kwietnia 1985 r.; Ustawa z dnia 26 lipca 1991 r. o podatku dochodowym od osób fizycznych: When a coal equivalent is added to the pension base after the initial decision, the base must be re-calculated ('ubruttowienie') and taxed in accordance with income tax legislation to ensure equal treatment.

Keywords

AI generated

pension base recalculation coal equivalent value income tax application social security valuation unjustified privilege prevention re-evaluation of benefits taxation of pensions

Cited Legislation

AI generated

§ 5 ust. 4 rozporządzenia Rady Ministrów z dnia 1 kwietnia 1985 r. w sprawie szczegółowych zasad ustalania podstawy wymiaru emerytur i rent

Ustawa z dnia 26 lipca 1991 r. o podatku dochodowym od osób fizycznych

art. 391 k.p.c

Social Security Court rules pension base must be re-calculated with coal equivalent value and taxed.

Legislator summary

Legislator headnote

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Cited Legislation

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