II UKN 565/98
AI generated
Supreme Court dismissed cassation as Art. 38 Social Insurance Act applies only to insurers, not insureds.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal filed by a dairy cooperative against the Social Insurance Fund regarding late payment penalties. The lower courts had calculated contributions based on gross income without deducting costs, leading to significant late fees. The Supreme Court ruled that Article 38 of the Social Insurance Act addresses only the insurer and cannot be analogously applied to insureds, rendering the penalty calculations against the cooperative inadmissible.
Legislator headnote
AI generatedArt. 38 ust. 1 ustawy o organizacji i finansowaniu ubezpieczeń społecznych; The provision applies exclusively to the insurance fund and cannot be applied by analogy to insured persons liable for late payment penalties.
Keywords
AI generated
Social Insurance Act
late payment penalties
insured persons
insurance fund
cassation appeal
analogous application
contribution base
Cited Legislation
AI generatedArt. 38 ust. 1 ustawy z dnia 25 listopada 1986 r. o organizacji i finansowaniu ubezpieczeń społecznych
Art. 34 ustawy z dnia 25 listopada 1986 r. o organizacji i finansowaniu ubezpieczeń społecznych
Art. 393 § 1 KPC