Legislator Case Law & Legislation
II UKN 47/98 AI generated

Supreme Court dismisses appeal as inadmissible for social security contribution base determination cases under Polish law.

Case Number II UKN 47/98
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The 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 generated

Art. 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 generated
Art. 393 § 5 KPC
Art. 393 § 8 § 1 KPC

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