Legislator Case Law & Legislation
II UZP 18/05 AI generated

Social Security Fund denied late fees on PKP pension contributions due to statutory installment restructuring plan.

Case Number II UZP 18/05
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the Social Security Fund's request for late fees on Polish Railways' pension contributions. The Fund argued that statutory deadlines for payment triggered automatic late fees, while the Railways contended that the legal restructuring plan into installments excluded any delay. The court ruled that the statutory restructuring effectively transferred the payment deadline to the final installment date, thereby preventing the accrual of late fees during the installment period.

Legislator headnote

AI generated

Art. 22 ust. 3 ustawy o komercjalizacji, restrukturyzacji i prywatyzacji przedsiębiorstwa państwowego; Art. 23 ust. 1 ustawy o systemie ubezpieczeń społecznych: Statutory restructuring of social security contributions into installments transfers the payment deadline to the final installment date, excluding the accrual of late fees during the installment period.

Keywords

AI generated
social security contributions late fees accrual statutory restructuring installment payment plan Polish Railways privatization Social Security Fund payment deadline transfer

Cited Legislation

AI generated
Art. 22 ust. 3 of the Act of 8 September 2000 on the commercialization, restructuring and privatization of the state-owned enterprise 'Polish State Railways'
Art. 23 ust. 1 of the Act of 13 October 1998 on the social security system
art. 359 § 1 k.c
art. 456 k.c

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