Legislator Case Law & Legislation
II UKN 549/99 AI generated

Court dismisses appeal confirming business income reduces pension without expert opinion if tax office data is unchallenged.

Case Number II UKN 549/99
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal against a lower court decision that rejected a claim for pension suspension due to business income. The applicant argued for procedural violations and the necessity of an expert opinion to calculate actual income, but the court found the tax office's data sufficient and unchallenged. Consequently, the court ruled that business income is considered actual income after deducting standard costs, validating the suspension of the pension.

Legislator headnote

AI generated

§ 5 ust. 3 rozporządzenia Ministra Pracy i Polityki Socjalnej z dnia 22 lipca 1992 r.; Income from non-agricultural business activity constitutes actual income for pension suspension purposes when determined by tax office data without expert opinion if not contested.

Keywords

AI generated
pension suspension business income actual income tax office data expert opinion procedural violation cassation appeal

Cited Legislation

AI generated
art. 24 ust. 1 ustawy z dnia 17 października 1991 r. o rewaloryzacji emerytur i rent, o zasadach ustalania emerytur i rent oraz o zmianie niektórych ustaw
§ 1 ust. 1 pkt 4 w związku z ust. 2 rozporządzenia Ministra Pracy i Polityki Socjalnej z dnia 22 lipca 1992 r. w sprawie szczegółowych zasad zawieszania lub zmniejszania emerytury i renty
art. 47714 § 1 KPC
467 § 4 pkt 1 i 2 KPC
379 pkt 5 w związku z art. 217 § 2 KPC
art. 381 KPC
art. 39312 KPC

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