II UKN 265/98 AI generated

Social security contributions and late fees are subject to a five-year limitation period starting from the due date.

Case Number II UKN 265/98

Court / Authority Sąd Najwyższy

Jurisdiction

Poland (PL)

Decision Date 1998-10-21

Outcome Partially Allowed

Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court partially allowed the cassation appeal regarding social security contributions and late fees owed by the employer. The court found that while the lower court incorrectly classified certain employment relationships as contracts for work, the employer remained liable for contributions and associated fees for the periods where valid employment existed. The court ruled that these debts, including late fees and additional charges, are subject to a five-year limitation period calculated from the day the contribution became due.

Legislator headnote

AI generated

Art. 35 ust. 3 ustawy z dnia 25 listopada 1986 r. o organizacji i finansowaniu ubezpieczeń społecznych; Art. 34 i 35 ust. 2 ustawy z dnia 25 listopada 1986 r. o organizacji i finansowaniu ubezpieczeń społecznych: Social security contributions, late fees, and additional charges constitute a single debt subject to a five-year limitation period commencing from the date the contribution became due.

Keywords

AI generated

social security contributions limitation period late fees additional charges employment relationship contracts for work five-year limitation

Cited Legislation

AI generated

Art. 35 ust. 3 of the Act of November 25, 1986 on the organization and financing of social insurance

Art. 34 of the Act of November 25, 1986 on the organization and financing of social insurance

Art. 35 ust. 2 of the Act of November 25, 1986 on the organization and financing of social insurance

Art. 30 ust. 1 of the Act of December 19, 1980 on obligations arising from tax law

Art. 365 § 1 of the Code of Civil Procedure

Art. 393 § 1 of the Code of Civil Procedure

Art. 393 § 12 of the Code of Civil Procedure

Art. 100 of the Code of Civil Procedure

Art. 393 § 19 of the Code of Civil Procedure

Art. 391 of the Code of Civil Procedure

Social security contributions and late fees are subject to a five-year limitation period starting from the due date.

Legislator summary

Legislator headnote

Keywords

Cited Legislation

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