Supreme Court dismisses cassation, ruling individual law firm practice is not business activity for social security purposes.
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal filed by Andrzej Z. against the Social Insurance Fund regarding his social security obligations. The applicant argued that running a private law firm constitutes business activity, while the court found that specific provisions of the Advocates Act grant lawyers equal pension rights with employees. Consequently, the court held that individual law practice cannot be equated with business activity under the relevant social security regulations.
Legislator headnote
AI generated§§ 41, 43, 30-40 of the Council of Ministers' Regulation of 29 January 1990; Art. 24, 37 of the Advocates Act: Individual practice of the legal profession is not business activity; lawyers performing the profession individually are not subject to social security contributions for business activity but to a separate scheme.