Supreme Court dismisses Social Security Fund's appeal, ruling forest units are exempt from employee guarantee fund contributions.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the Social Security Fund's extraordinary revision against the Forest Service Unit's appeal. The Fund argued all state forest units must pay contributions, while the Unit claimed immunity based on its status as a non-liquidatable state entity under the Forest Act. The Court ruled that while individual units can be liquidated, the State Forests themselves cannot, meaning the specific conditions for the Guarantee Fund do not apply to this entity.
Legislator headnote
AI generatedArt. 2 ust. 2 ustawy z dnia 29 grudnia 1993 r. o ochronie roszczeń pracowniczych w razie niewypłacalności pracodawcy; Art. 32 ustawy z dnia 28 września 1991 r. o lasach: State forest units are not subject to the employee guarantee fund because the State Forests as a whole cannot be liquidated, and individual unit liquidations do not trigger the fund's mandatory application.