Legislator Case Law & Legislation
II UK 110/03 AI generated

Supreme Court dismissed cassation regarding social insurance contributions for prisoners, rejecting tax income definitions.

Case Number II UK 110/03
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal filed by a clothing manufacturer against a social insurance fund decision. The manufacturer argued that the lower courts incorrectly applied regulations defining 'total income' for prisoners, claiming a legal error under Article 3931(1) of the Civil Procedure Code. The court rejected this, ruling that the specific regulation governing social insurance contributions for prisoners does not incorporate tax income concepts and that the legal issue was irrelevant to the pre-1999 statutory framework.

Legislator headnote

AI generated

§ 7 rozporządzenia Rady Ministrów z 29.01.1990 r. w sprawie wysokości i podstawy wymiaru składek na ubezpieczenie społeczne; The concept of 'income' for social insurance contribution purposes for prisoners does not include tax income elements excluded by specific regulations.

Keywords

AI generated
social insurance contributions prisoners employment income definition cassation appeal Civil Procedure Code contribution base legal interpretation

Cited Legislation

AI generated
§ 51 rozporządzenia Rady Ministrów z 29.01.1990 r. w sprawie wysokości i podstawy wymiaru składek na ubezpieczenie społeczne
art. 3931 pkt 1 k.p.c.
art. 39312 k.p.c.
art. 32 Konstytucji RP
§ 7 rozporządzenia Ministra Pracy i Polityki Socjalnej z 18 grudnia 1998 r.
art. 3931 pkt 1 k.p.c
art. 39312 k.p.c

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