Legislator Case Law & Legislation
II UKN 23/96 AI generated

Supreme Court dismisses cassation, ruling individual law firm practice is not business activity for social security purposes.

Case Number II UKN 23/96
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The 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.

Keywords

AI generated
individual law firm practice social security contributions business activity distinction advocates act provisions pension rights equality

Cited Legislation

AI generated
§§ 41 and 43 and 30-40 of the Council of Ministers' Regulation of 29 January 1990 on social security contributions
Art. 24 ust. 1 and Art. 37 of the Act of 26 May 1982 on Advocates
Art. 2 pkt 1 and Art. 60 of the Act of 14 December 1982 on pension provision
Art. 393 § 12 of the Code of Civil Procedure
art. 67 ust. 2 Konstytucji RP

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