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I UK 233/04 AI generated

Supreme Court dismisses cassation, ruling social security contributions lapse under old 5-year statute of limitations.

Case Number I UK 233/04
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal filed by Anna and Włodzimierz T. against the Agricultural Social Insurance Fund's decision to collect back contributions. The lower court had ruled that the 10-year statute of limitations introduced in 2002 did not apply to debts from 1992-1996, relying on a flawed interpretation of when the obligation became enforceable. The Supreme Court rejected this view, holding that the 5-year limitation period applicable at the time of the debt's creation expired before the 10-year rule could take effect.

Legislator headnote

AI generated

Art. 52 ust. 1 ustawy o ubezpieczeniu społecznym rolników; Art. 24 ustawy o systemie ubezpieczeń społecznych: The 10-year statute of limitations for social security contributions applies only to debts enforceable after its enactment; debts created under the previous 5-year rule lapse before the new period begins.

Keywords

AI generated
statute of limitations social security contributions agricultural insurance enforceability date cassation appeal limitation period transition tax procedure law

Cited Legislation

AI generated
Art. 52 ust. 1 ustawy z dnia 20 grudnia 1990 r. o ubezpieczeniu społecznym rolników
Art. 24 ust. 4 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
Art. 121 k.c.
Art. 123-124 k.c.
Art. 393 k.p.c.
art. 47713 k.p.c
art. 121 k.c
art. 39312 k.p.c

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