Tax court rules that 'taxpayer' in social security contribution context means employer, not employee. Social security agency can claim contributions from new business owners.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal filed by Zdzisława J.-D. and Andrzej D. against a social security agency decision holding them jointly liable for unpaid employee contributions. The court found that the statutory definition of 'taxpayer' in Article 40 of the Tax Obligations Act refers to the employer, not the employee, and that the taxpayers' arguments regarding abuse of law or economic hardship were unfounded. Consequently, the court upheld the agency's authority to pursue the new business owners for the full amount of the contributions, limited only by the value of the acquired property.
Legislator headnote
AI generatedArt. 40 ust. 1 ustawy o zobowiązaniach podatkowych; Art. 40 ust. 2 ustawy o zobowiązaniach podatkowych; The term 'taxpayer' in the context of social security contributions refers to the employer, and third-party liability for unpaid contributions is not subject to the general principles of good morals or significant economic grounds unless explicitly provided by law.