Legislator Case Law & Legislation
II UZ 94/02 AI generated

Social security contribution dispute dismissed; cassation admissibility depends on subject matter value per Art. 3921 k.p.c.

Case Number II UZ 94/02
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the applicant's cassation appeal regarding social security contribution arrears. The applicant argued that the case concerned mandatory insurance coverage, making cassation admissible regardless of the disputed amount, while the court found the appeal lacked merit. The court ruled that the subject matter value is limited to the principal debt explicitly stated in the social security authority's decision, excluding unclaimed interest, and that the case is a property rights dispute rather than one solely about insurance coverage.

Legislator headnote

AI generated

Art. 3921 § 1 zdanie pierwsze k.p.c.; Art. 477 § 1 k.p.c.; In social security contribution disputes, the value of the subject matter for cassation admissibility cannot exceed the amount specified in the social security authority's decision, and the case is classified as a property rights dispute rather than a dispute solely regarding insurance coverage.

Keywords

AI generated
social security contributions cassation admissibility subject matter value property rights dispute interest calculation Supreme Court ruling civil procedure code

Cited Legislation

AI generated
Art. 3921 § 1 zdanie pierwsze k.p.c.
Art. 477 § 1 k.p.c.
Art. 83 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
Art. 115 § 1 ustawy z dnia 29 sierpnia 1997 r. Ordynacja podatkowa
art. 47710 § 1 k.p.c

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