Social security contribution appeal dismissed; dispute over rate indicator deemed determination of contribution base under Art. 393 KPC.

The Supreme Court dismissed the appeal filed by a cooperative against the Social Insurance Institution regarding social security contributions. The appellant argued that the lower courts incorrectly interpreted Article 393(5) of the Code of Social Security Proceedings by treating a dispute over the contribution rate indicator as merely a determination of the contribution base. The court held that because the rate is fixed by law, the dispute over its application concerns the entire contribution base, making the appeal inadmissible under the specific exclusion clause.