Supreme Court dismisses cassation; 10-year statute of limitations for social security contributions does not apply to debts expired before 2003.

The Supreme Court dismissed the cassation appeal filed by Halina Ł. and Stanisław K. against a decision ordering them to pay social security contributions. The lower courts had ruled that the 10-year limitation period for debt collection did not apply to debts expired before January 1, 2003, when the new rule entered into force. The Supreme Court held that the new limitation period could not retroactively apply to debts that had already expired under the previous five-year rule, as the debt was extinguished before the new law took effect.