Social security body liable for interest if court later confirms declared income was accurate despite prior reduction.
Legislator summary
AI generatedThe 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 generatedArt. 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.