II UKN 311/97
AI generated
Social security late fees apply regardless of fault under tax law, excluding Civil Code fault allocation.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal against a social security agency's order for late fees on unpaid contributions. The court found that while a worker falsified documents, the employer remained liable for the late payment under tax obligation statutes. Consequently, the court ruled that the Civil Code's fault allocation principle does not apply to these specific tax-related social security arrears.
Legislator headnote
AI generatedArt. 19 ust. 1; Art. 20 ust. 1 of the Tax Obligations Act; Art. 5 of the Civil Code: Late fees for unpaid social security contributions are mandatory under tax law regardless of the specific fault of the employer or employee, and the Civil Code's rules on fault allocation do not apply.
Keywords
AI generated
social security contributions
late payment penalties
tax obligations act
fault allocation principle
employer liability
civil code exclusion
administrative enforcement
Cited Legislation
AI generatedArt. 19 ust. 1 of the Tax Obligations Act
Art. 20 ust. 1 of the Tax Obligations Act
Art. 5 of the Civil Code
Art. 34 of the Social Security Organization and Financing Act