II UKN 58/99
AI generated
Social security contributions cannot offset state budget debts after the Tax Procedure Act abolished such deductions.
Legislator summary
AI generatedThe 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 generatedOrdynacja 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 generatedOrdynacja 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 generatedwyrok z dnia 8 stycznia 1997 r.
III CZP 78/95