Legislator Case Law & Legislation
II UKN 117/97 AI generated

Social security contribution dispute dismissed; no appeal allowed for determining contribution base amount under Polish law.

Case Number II UKN 117/97
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal filed by a business owner against a social security fund decision regarding contribution amounts. The core dispute concerned whether the contribution base for employees working abroad should be the declared wage or a specific statutory minimum, rather than a calculation error. Since the case involved determining the legal basis for calculating contributions, the court ruled that cassation proceedings were procedurally inadmissible under the relevant code.

Legislator headnote

AI generated

Art. 393 pkt 5 Kodeksu postępowania cywilnego; Art. 393 § 1 Kodeksu postępowania cywilnego: In disputes concerning the determination of the basis for calculating social security contributions, the right to appeal to the Supreme Court via cassation is excluded.

Keywords

AI generated
social security contributions contribution base determination cassation inadmissibility Polish civil procedure employment abroad statutory minimum wage Supreme Court jurisdiction

Cited Legislation

AI generated
Art. 393 pkt 5 Kodeksu postępowania cywilnego
Art. 393 § 1 Kodeksu postępowania cywilnego
§ 11 rozporządzenia Rady Ministrów z dnia 29 stycznia 1990 r.

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