Legislator Case Law & Legislation
II UKN 435/98 AI generated

Failure to notify social security office does not exempt business owner from social insurance obligations.

Case Number II UKN 435/98
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal filed by Teresa M. against the Social Insurance Institution's claim for unpaid social insurance contributions. The court held that the applicant's failure to inform the local administrative authority about her business activity did not exempt her from the statutory obligation to register and pay contributions. Consequently, the court affirmed that the applicant remained liable for the outstanding debts despite the administrative oversight.

Legislator headnote

AI generated

Art. 2 ust. 2 ustawy z dnia 18 grudnia 1976 r. o ubezpieczeniu społecznym osób prowadzących działalność gospodarczą; The failure of a territorial administrative authority to notify the social insurance fund about a business activity does not exempt the entrepreneur from the obligation to register for social insurance and pay contributions.

Keywords

AI generated
social insurance obligations business activity registration administrative notification failure unpaid social contributions entrepreneur liability social security fund cassation dismissal

Cited Legislation

AI generated
Art. 2 ust. 2 of the Act of 18 December 1976 on social insurance of persons engaged in business activity and their families

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