Polish Supreme Court dismisses buyer liability for social insurance debts of privatized state enterprise. Buyer of liquidated state enterprise assets is not liable for social insurance contributions. Court rejects civil law debt assumption as basis for social security claims. Buyer of liquidated state enterprise assets is not liable for social insurance contributions under tax liability law.

The Supreme Court of Poland dismissed the Social Insurance Fund's claim against a buyer of a liquidated state enterprise for unpaid social insurance contributions. The buyer argued that only civil law obligations were transferred, while the court found the lower courts erred by applying civil debt assumption rules to social security debts. The court ruled that the specific tax liability statute does not provide a basis for holding the buyer responsible for the predecessor's social insurance obligations.