Social security court ruled that the tax office can issue a declaration of mandatory insurance obligation even if the employer failed to report.

The Supreme Court resolved a legal question regarding whether a social security office could declare mandatory insurance obligations for a business owner who failed to file a report. The court found that while the specific rule requiring the office to act automatically was repealed, the underlying obligation to insure remained valid. Consequently, the court held that the office is authorized to issue a declaratory decision establishing the insurance duty from the start date.