II UKN 232/98
AI generated
Social security contribution decisions are tax decisions; appeals do not suspend execution under tax code rules.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal against a social security fund decision regarding late payment penalties. The court held that social security contributions are governed by tax obligation rules, making the fund's decisions tax decisions in nature. Consequently, the filing of an appeal does not suspend the execution of such decisions, contrary to general administrative procedure rules.
Legislator headnote
AI generatedArt. 34 ust. 1 ustawy o organizacji i finansowaniu ubezpieczeń społecznych; art. 180 § 1 KPA: Decisions on social security contributions and late penalties are tax decisions; appeals do not suspend their execution.
Keywords
AI generated
social security contributions
tax obligation rules
suspension of execution
administrative appeal
late payment penalties
Cited Legislation
AI generatedArt. 34 ust. 1 ustawy o organizacji i finansowaniu ubezpieczeń społecznych
art. 180 § 1 KPA
art. 173 § 1 KPA
art. 130 § 2 KPA
§ 1 pkt 12 rozporządzenia Rady Ministrów z dnia 16 lutego 1989 r.