Legislator Case Law & Legislation
II UKN 58/99 AI generated

Social security contributions cannot offset state budget debts after the Tax Procedure Act abolished such deductions.

Case Number II UKN 58/99
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the construction company's request to offset social security contributions against debts owed to the state budget. The Social Insurance Fund argued that the new Tax Procedure Act removed the legal basis for such deductions, distinguishing social security funds from the state budget. Consequently, the court held that applying old tax laws to social security obligations was no longer permissible.

Legislator headnote

AI generated

Ordynacja podatkowa; Prawo budżetowe: After the Tax Procedure Act entered into force, social security contributions can no longer be offset against debts owed to the state budget.

Keywords

AI generated
social security contributions state budget debts Tax Procedure Act offsetting deductions fund separation legal basis removal administrative procedure

Cited Legislation

AI generated
Ordynacja podatkowa (Dz.U. Nr 137, poz. 926 ze zm.)
ustawa z dnia 25 listopada 1986 r. o organizacji i finansowaniu ubezpieczeń społecznych
Prawo budżetowe (Dz.U. z 1993 r. Nr 72, poz. 344)
ustawa z dnia 19 grudnia 1980 r. o zobowiązaniach podatkowych
art. 92 Konstytucji

Cited Case Law

AI generated
wyrok z dnia 8 stycznia 1997 r.
III CZP 78/95

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