Legislator Case Law & Legislation
II UKN 536/98 AI generated

Supreme Court dismisses appeal; fictional employment of LLC partner without business activity excludes social insurance coverage.

Case Number II UKN 536/98
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal filed by Stanisław C. against the Social Insurance Fund's decision to exclude him from the employee social insurance system. The court found that the applicant, as a partner of a limited liability company, was employed in a fictional manner during a period when the company had no business activity and paid no social contributions. Consequently, the court ruled that the applicant did not qualify for employee social insurance benefits because the company functioned merely as a shell to evade tax and social obligations.

Legislator headnote

AI generated

Art. 4 ust. 1 ustawy o organizacji i finansowaniu ubezpieczeń społecznych; Art. 5 ustawy zasiłkowej; Art. 22 § 1 KP; A partner of a limited liability company employed in a fictional relationship of employment during a period of no business activity and no social contributions does not belong to the employee social insurance system.

Keywords

AI generated
fictional employment limited liability company social insurance exclusion business activity absence partner status subordination requirement social security fraud

Cited Legislation

AI generated
Art. 4 ust. 1 ustawy z dnia 25 listopada 1986 r. o organizacji i finansowaniu ubezpieczeń społecznych
Art. 5 ustawy zasiłkowej
Art. 22 § 1 Kodeksu pracy
Art. 393 § 1 Kodeksu postępowania cywilnego

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text