Legislator Case Law & Legislation
II BU 1/05 AI generated

Social security claim statute of limitations not interrupted by information request letter under Polish law.

Case Number II BU 1/05
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The 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 generated

Art. 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.

Keywords

AI generated
statute of limitations social security contributions interruption of limitation coercive element information request letter Polish social security law preparatory action

Cited Legislation

AI generated
Art. 35 ust. 4 of the Act of 18 December 1976 on social insurance of persons engaged in business and their families
Art. 24 ust. 5 of the Act of 13 October 1998 on the social insurance system
Art. 424 § 2 of the Code of Civil Procedure
art. 3921 § 1 k.p.c
art. 42411 § 2 k.p.c

Cited Case Law

AI generated
III SA 3301/00
III SA 285/01

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