Social security contributions paid by a buyer of a debt-laden enterprise are deemed overpayment if tax authority failed to assess liability under specific tax code articles.

The Supreme Court reversed the lower court's decision, ruling that social security contributions paid by a buyer of a distressed enterprise constitute an overpayment. The taxpayer argued that the tax authority failed to apply the strict procedural requirements for holding a third party liable under the Tax Obligations Act. The court held that the existence of a civil purchase agreement does not exempt the buyer from statutory liability, but the tax authority's failure to conduct the mandatory assessment under the relevant articles meant the payments were legally treated as overpayments.