II UKN 266/98 AI generated

Social security contributions obligation persists until official deregistration date despite retroactive decision. Court dismissed cassation against employer liability.

Case Number II UKN 266/98

Court / Authority Sąd Najwyższy

Jurisdiction

Poland (PL)

Decision Date 1998-10-21

Outcome Dismissed

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Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal filed by Krzysztof O. against the Social Insurance Fund regarding unpaid social security contributions. The court found that the employer was legally obligated to pay contributions for the period from January 1993 until the official deregistration date of August 31, 1994, as established by administrative decisions. Although a later decision retroactively deregistered the business on January 1, 1993, the court ruled this could not create new liabilities for the period where the business was actually operating and registered.

Legislator headnote

AI generated

Art. 24 ust. 1 ustawy o działalności gospodarczej; § 14 rozporządzenia w sprawie wysokości i podstawy wymiaru składek: The obligation to pay social security contributions for employees exists until the official date of deregistration from the business register, and a retroactive administrative decision cannot create liability for a period where the business was legally active.

Keywords

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social security contributions business deregistration employer liability retroactive decision social insurance fund cassation appeal administrative record

Cited Legislation

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Art. 24 ust. 1 ustawy z dnia 23 grudnia 1988 r. o działalności gospodarczej

Art. 8 ustawy z dnia 22 maja 1997 r. o zmianie ustawy - Prawo o adwokaturze, ustawy o radcach prawnych oraz niektórych innych ustaw

Art. 2 pkt 4 ustawy z dnia 22 maja 1997 r. o zmianie ustawy - Prawo o adwokaturze, ustawy o radcach prawnych oraz niektórych innych ustaw

Art. 4 ustawy z dnia 6 lipca 1982 r. o radcach prawnych

Art. 33 ust. 1 ustawy z dnia 25 listopada 1986 r. o organizacji i finansowaniu ubezpieczeń

§ 14 rozporządzenia Rady Ministrów z dnia 29 stycznia 1990 r. w sprawie wysokości i podstawy wymiaru składek

Art. 393 § 1 pkt 1 KPC

Social security contributions obligation persists until official deregistration date despite retroactive decision. Court dismissed cassation against employer liability.

Legislator summary

Legislator headnote

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Cited Legislation

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