Social security enforcement costs cannot be offset against state debts under the Tax Obligations Act.

The Supreme Court dismissed the cassation appeal against a lower court order requiring the social security fund to reimburse enforcement costs. The appellant, a subcontractor unable to pay social security contributions, sought to offset these costs against a debt owed to the state by the main contractor. The court ruled that enforcement costs are not a 'mutual debt' eligible for offset under the relevant tax provisions. Consequently, the court held that the lower court correctly denied the reimbursement request.