Legislator Case Law & Legislation
II UZP 19/05 AI generated

Social Security Fund denied late fees for PKP SA contributions due to statutory installment payment terms.

Case Number II UZP 19/05
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court resolved a legal question regarding whether the Social Security Fund could charge late fees on unpaid pension insurance contributions from PKP SA. The Fund argued for late fees based on the Social Security System Act, while the Court found that the Commercialization Act's provision for equal installments implied a specific payment schedule. Consequently, the Court ruled that since the law explicitly allowed installment payments without defining a specific due date, the debtor was not in default, and thus no late fees were applicable.

Legislator headnote

AI generated

Art. 22 ust. 3 ustawy o komercjalizacji, restrukturyzacji i prywatyzacji PKP; Art. 23 ust. 1 ustawy o systemie ubezpieczeń społecznych: When a statute mandates payment in equal installments without specifying a due date, the debtor is not considered in default, precluding the accrual of late fees.

Keywords

AI generated
Social Security Contributions Late Fees Liability Installment Payments Default Status Commercialization Act Statutory Interpretation Pension Insurance

Cited Legislation

AI generated
art. 22 ust. 3 ustawy z dnia 8 września 2000 r. o komercjalizacji, restrukturyzacji i prywatyzacji przedsiębiorstwa państwowego „Polskie Koleje Państwowe"
art. 23 ust. 1 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
art. 29 ust. 1, ust. 1a, ust. 2 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
art. 359 § 1 k.c.
art. 67 Konstytucji
art. 52 i 53 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
art. 390 § 1 k.p.c
art. 359 § 1 k.c

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