Legislator Case Law & Legislation
II UKN 191/99 AI generated

Social security body liable for interest if court later confirms declared income was accurate despite prior reduction.

Case Number II UKN 191/99
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal, remanding the case to the Court of Appeal for a new decision on interest payments. The applicant, a business operator, had received sickness benefits based on declared income, which the social security fund later reduced after receiving tax office data. The court held that the fund must pay statutory interest if a subsequent court ruling confirms the original declared income was correct, regardless of the fund's initial verification efforts.

Legislator headnote

AI generated

Art. 38 ust. 1 ustawy o organizacji i finansowaniu ubezpieczeń społecznych; Art. 393 § 1 k.p.c.: The social security body is liable for statutory interest if a court ruling later establishes that the declared income forming the contribution base was accurate, even if the reduction was based on tax office information.

Keywords

AI generated
social security liability declared income verification statutory interest payment business operator benefits court cassation appeal reduction of contribution base administrative verification

Cited Legislation

AI generated
art. 38 ust. 1 ustawy z dnia 25 listopada 1986 r. o organizacji i finansowaniu ubezpieczeń społecznych
art. 393 § 1 k.p.c.

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