II UKN 47/98
AI generated
Supreme Court dismisses appeal as inadmissible for social security contribution base determination cases under Polish law.
Legislator summary
AI generatedThe Supreme Court of Poland rejected the cassation appeal regarding the calculation base for social security contributions. The dispute concerned whether employer-provided hotel accommodation costs should be included in the employee's income base, with the lower court ruling they were exempt. The court held that the appeal was inadmissible because Polish law explicitly bars cassation in cases determining the contribution base.
Legislator headnote
AI generatedArt. 393 § 5 KPC; Art. 393 § 8 § 1 KPC: Cassation is inadmissible in proceedings concerning the determination of the contribution base for social security insurance.
Keywords
AI generated
social security contributions
contribution base determination
cassation inadmissibility
Polish social security law
employer accommodation costs
Cited Legislation
AI generatedArt. 393 § 5 KPC
Art. 393 § 8 § 1 KPC