II UKN 384/97
AI generated
Social security contribution appeal dismissed as cassation inadmissible under specific procedural article. Social security contribution appeal dismissed as cassation inadmissible under specific procedural article. Social security contribution appeal dismissed as cassation inadmissible under specific procedural article.
Legislator summary
AI generatedThe Supreme Court rejected the cassation appeal filed by a construction company against a social security decision. The lower court had found that the company's workers performed duties under fictitious contracts for services, requiring contributions on their income from those contracts. The Supreme Court dismissed the appeal because the specific article governing social security contribution disputes explicitly prohibits cassation proceedings.
Legislator headnote
AI generatedArt. 393 pkt 5 KPC; Art. 393 § 1 KPC: In disputes regarding the basis for calculating social security contributions, cassation is inadmissible and must be rejected.
Keywords
AI generated
social security contributions
cassation inadmissibility
fictitious contracts for services
basis for contribution calculation
procedural bar on appeal
Cited Legislation
AI generated§ 7 rozporządzenia Rady Ministrów z dnia 29 stycznia 1990 r. w sprawie wysokości i podstawy wymiaru składek na ubezpieczenie społeczne
art. 393 pkt 5 KPC
art. 393 § 1 KPC