Legislator Case Law & Legislation
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.

Case Number II UKN 384/97
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The 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 generated

Art. 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

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