Supreme Court dismisses claim for interest on overpaid social insurance contributions absent rent authority decision change.

The Supreme Court dismissed the municipality's cassation appeal against the Social Insurance Fund's refusal to pay interest on overpaid contributions. The municipality argued that tax law provisions should apply to the delay in returning funds, while the Fund contended that social insurance law is a strict discipline with no civil code application. The court ruled that the specific tax statute requires a prior change in the rent authority's decision to trigger interest liability, and the social insurance fund's statutory duties do not include paying interest for overpayments.