II UKN 23/98
AI generated
Social security overpayment refund denied due to prior request to offset against future contributions.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation against a lower court ruling that awarded social security overpayment interest. The cooperative had requested the social security office to offset the overpayment against future contributions rather than receive a refund. The court held that a refund is only possible if there are no outstanding debts and no request to offset the overpayment exists.
Legislator headnote
AI generatedArt. 29 ust. 1 ustawy o zobowiązaniach podatkowych; Art. 28 ustawy o zobowiązaniach podatkowych: A refund of overpaid social security contributions is permitted only in the absence of outstanding or current obligations and without a taxpayer's request to offset the overpayment against future obligations.
Keywords
AI generated
social security overpayment
offset against future contributions
tax obligation refund
administrative procedure
cassation dismissal
Cited Legislation
AI generatedArt. 29 ust. 1 of the Act on Tax Obligations
Art. 28 of the Act on Tax Obligations
§ 1 pkt 12 of the Council of Ministers Regulation of 16 February 1989