Legislator Case Law & Legislation
II UKN 470/97 AI generated

Supreme Court dismisses cassation for issuing social security contribution certificate as non-social security matter.

Case Number II UKN 470/97
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal filed by Czesław J. against the Social Insurance Fund's refusal to issue a certificate regarding unpaid social security contributions. The appellant argued procedural violations under the Civil Procedure Code, but the court held that such disputes fall outside the scope of social security proceedings. Consequently, the lack of a specific administrative decision-making norm rendered the cassation inadmissible under the relevant procedural articles.

Legislator headnote

AI generated

Art. 476 § 2 KPC; Art. 393 § 5 KPC: A dispute over issuing a certificate regarding social security contribution payments is not a social security matter, and the absence of a norm obligating the tax authority to issue a decision renders the cassation inadmissible.

Keywords

AI generated
social security contributions certificate issuance cassation inadmissibility procedural scope administrative decision civil procedure code tax authority obligation

Cited Legislation

AI generated
Art. 476 § 2 KPC
Art. 476 § 3 KPC
Art. 23 of the Act on the Organization and Financing of Social Insurance
Art. 393 § 5 KPC
Art. 393 § 8 § 1 KPC

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