I PK 545/03 AI generated

Supreme Court voids low-wage employment contract as sham but only partially invalidates hidden tax evasion clause.

Case Number I PK 545/03

Court / Authority Sąd Najwyższy

Jurisdiction

Poland (PL)

Decision Date 2004-10-06

Outcome Dismissed

Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court quashed the appellate judgment and remanded the case for retrial due to procedural and substantive errors. The plaintiff argued the employment contract was a sham designed to evade taxes and social security contributions, while the employer contended the low wage was a genuine agreement. The court found the entire contract void as a sham under civil code provisions, yet held that only the portion excluding tax and social security obligations was invalid, not the entire employment relationship.

Legislator headnote

AI generated

Art. 83 § 1 k.c.; Art. 58 § 3 k.c. in conjunction with Art. 83 § 1 k.c. second sentence: A contract establishing a lower wage than actually paid is void as a sham, but the hidden contract is void only insofar as it excludes the obligation to pay taxes and social security contributions.

Keywords

AI generated

sham employment contract art. 83 k.c. voidness tax evasion concealment social security contributions art. 58 k.c. partial invalidity labor law dispute appellate procedure review

Cited Legislation

AI generated

Art. 83 § 1 k.c.

Art. 58 § 3 k.c. in conjunction with Art. 83 § 1 k.c. second sentence

Art. 58 § 1 k.c.

Art. 58 § 2 k.c.

Art. 378 § 1 k.p.c.

Art. 382 k.p.c.

Art. 393 § 1 k.p.c.

art. 83 § 1 k.c

art. 58 § 1 k.c

art. 154 § 1 pkt 1 k.p

Supreme Court voids low-wage employment contract as sham but only partially invalidates hidden tax evasion clause.

Legislator summary

Legislator headnote

Keywords

Cited Legislation

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