Social security debt transfer requires a separate ZUS decision; installment agreements cannot substitute for the liability determination.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the appeal against a lower court ruling that held a buyer liable for a seller's social security debts. The buyer argued that a payment plan agreement with the Social Insurance Institution (ZUS) established the debt, but the court found this insufficient. The court ruled that Article 45 of the Tax Obligations Act requires a distinct ZUS decision to formally transfer liability, which an installment agreement cannot replace.
Legislator headnote
AI generatedArt. 45 ust. 1 ustawy o zobowiązaniach podatkowych; Art. 40 ust. 1 ustawy o zobowiązaniach podatkowych; A separate administrative decision by the Social Insurance Institution is mandatory to establish the transfer of tax/social security obligations, and an installment payment agreement cannot serve as a substitute for this formal determination of liability.