Supreme Court allows tax offset of social security contributions against state budget debts under tax obligations act.

The Supreme Court of Poland allowed the Social Insurance Institution to offset social security contributions against the applicant's debts owed to state budget units. The applicant argued that Article 498 of the Civil Code only applies to civil claims, not mixed public-law obligations. The court ruled that Article 28 of the Tax Obligations Act applies to all debts owed to the State Treasury, including those held by state budget units, as the Social Insurance Institution acts as a central state organ. Consequently, the court reversed the lower court's decision and upheld the right to perform the offset.