II UKN 315/97
AI generated
Social security contributions liability requires a normative link between property and tax base, not just factual connection.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal filed by buyers against the Social Insurance Fund regarding unpaid social security contributions. The court held that buyers are liable only if the acquired property or its income was normatively adopted as the tax base for the contributions, not merely factually connected to the business. Since the real estate was not part of the tax base calculation, no normative link existed to establish the buyers' liability.
Legislator headnote
AI generatedArt. 45 ust. 1 ustawy o zobowiązaniach podatkowych; The liability of a buyer for a seller's tax arrears requires a normative connection where the acquired asset constitutes the tax base, rather than a mere factual link between the asset and the business activity.
Keywords
AI generated
social security contributions
tax liability
property acquisition
normative link
buyer liability
tax base
Supreme Court
Cited Legislation
AI generatedArt. 45 ust. 1 ustawy z dnia 19 grudnia 1980 r. o zobowiązaniach podatkowych
§ 1 pkt 12 rozporządzenia Rady Ministrów z dnia 16 lutego 1989 r. w sprawie rozciągnięcia przepisów ustawy o zobowiązaniach podatkowych na niektóre rodzaje świadczeń pieniężnych