II UZP 6/04
AI generated
Social Insurance Fund may refuse to waive social insurance contributions due to total insolvency.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court ruled that the Social Insurance Fund is not obligated to waive social insurance contributions solely because they are totally uncollectible. The applicant argued that the law implied a mandatory waiver, but the court found the statute grants the Fund discretionary power to decide on such waivers. Consequently, the court held that the Fund may lawfully refuse to cancel the debt even in cases of total insolvency.
Legislator headnote
AI generatedArt. 28 ust. 3 pkt 2 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych; The Social Insurance Fund is not bound to waive social insurance contributions in cases of total insolvency and may refuse such waiver based on its discretionary authority.
Keywords
AI generated
social insurance contributions
total insolvency
waiver of debt
discretionary power
Social Insurance Fund
administrative law
collectibility
Cited Legislation
AI generatedArt. 28 ust. 3 pkt 2 of the Act of 13 October 1998 on the social insurance system
Art. 83 of the Act of 13 October 1998 on the social insurance system
Art. 32 of the Constitution
Regulation of the Minister of Economy, Labour and Social Policy of 31 July 2003 on detailed rules for waiving contributions
art. 32 Konstytucji
Cited Case Law
AI generatedSupreme Court Ruling of 3 June 2000, III ZP 15/00