Social security claim statute of limitations not interrupted by information request letter under Polish law.
Legislator summary
AI generatedThe Supreme Court of Poland declared the lower court's judgment unlawful, ruling that a social security office's letter requesting insurance declaration information does not interrupt the statute of limitations for unpaid contributions. The insured argued the letter constituted a demand for payment, but the court found it merely sought preparatory data without coercive elements. Consequently, the claim for contributions remained time-barred as no actual collection action occurred before the limitation period expired.
Legislator headnote
AI generatedArt. 35 ust. 4 ustawy z dnia 18 grudnia 1976 r. o ubezpieczeniu społecznym osób prowadzących działalność gospodarczą; Art. 24 ust. 5 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych: A request for information regarding insurance registration does not interrupt the statute of limitations for social security contributions unless it contains an element of coercion aimed at immediate collection.