Social security contributions of civil partnership partners are joint debts under tax law, not corporate debts.

The Supreme Court dismissed the cassation appeal filed by a civil partnership partner against a social security fund decision. The partner argued that tax law should not impose joint liability for social security contributions because the partners did not jointly conduct business activities. The court ruled that social security contributions are inherently joint debts of the partners under the Tax Obligations Act, regardless of the lack of a common business purpose or separate accounts.