Social security contributions appeal dismissed; court found no right to appeal administrative decisions on contribution suspension.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the applicant's cassation appeal against a decision to pay social security contributions. The lower courts upheld the Social Insurance Fund's refusal to suspend contributions for a municipal office, noting that the specific flood relief law did not apply to non-commercial budgetary units. The Supreme Court ruled that since the decision to suspend contributions relied on the discretionary assessment of the Fund, no judicial appeal was permitted under the relevant social security statutes.
Legislator headnote
AI generatedArt. 23 ust. 4 ustawy z dnia 25 listopada 1986 r. o organizacji i finansowaniu ubezpieczeń społecznych; Art. 83 ust. 4 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych: In matters where the decision to suspend social security contributions depends on the free assessment of the Social Insurance Fund, an appeal to the court does not lie.