Legislator Case Law & Legislation
II UZP 19/96 AI generated

Social Security Court ruled pension reduction income excludes tax-deductible business expenses.

Case Number II UZP 19/96
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Allowed / Granted

Legislator summary

AI generated

The Supreme Social Security Court allowed the applicant's request to reduce her pension by correcting the calculated income. The Social Security Institution had initially determined income without deducting allowable business expenses, while the applicant argued for their inclusion based on tax law principles. The court held that the statutory definition of income for pension reduction purposes does not encompass net income after deducting business costs.

Legislator headnote

AI generated

Art. 24 ust. 1 ustawy o rewaloryzacji emerytur i rent; § 1 ust. 1 pkt 1 rozporządzenia w sprawie zasad zawieszania lub zmniejszania emerytury i renty: The term 'income from employment' for pension reduction purposes refers to gross remuneration and does not include deductions for business expenses.

Keywords

AI generated
pension reduction gross remuneration business expenses social security contributions income definition tax deductions employment income

Cited Legislation

AI generated
Art. 24 ust. 1 ustawy z dnia 17 października 1991 r. o rewaloryzacji emerytur i rent, o zasadach ustalania emerytur i rent oraz o zmianie niektórych ustaw
§ 1 ust. 1 pkt 1 i ust. 3 rozporządzenia Ministra Pracy i Polityki Socjalnej z dnia 22 lipca 1992 r. w sprawie szczegółowych zasad zawieszania lub zmniejszania emerytury i renty

Cited Case Law

AI generated

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