Legislator Case Law & Legislation
I UK 240/05 AI generated

Social security contributions can be partially waived by waiving interest and fees while keeping the main debt.

Case Number I UK 240/05
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the social security agency's cassation appeal against a lower court ruling that partially waived the insured's outstanding contributions. The agency argued that Article 28 of the Social Security Act required waiving the entire debt or nothing at all, but the court found this interpretation inconsistent with linguistic logic and tax law principles. The court held that the main contribution is the primary obligation, allowing authorities to waive interest and fees while leaving the principal debt intact.

Legislator headnote

AI generated

Art. 28 ust. 1 ustawy o systemie ubezpieczeń społecznych; Art. 28 ust. 4 ustawy o systemie ubezpieczeń społecznych: The main social security contribution constitutes the primary obligation, permitting the partial waiver of interest and additional fees while the principal debt remains enforceable.

Keywords

AI generated
social security contributions partial waiver of debt interest and fees tax law analogy proportional reduction main contribution obligation cassation appeal dismissal

Cited Legislation

AI generated
Art. 28 ust. 1 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
Art. 28 ust. 4 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
Art. 51 Ordynacji podatkowej
Art. 67a § 1 pkt 3 Ordynacji podatkowej
Art. 67a § 2 Ordynacji podatkowej

Cited Case Law

AI generated
WSA w Warszawie z 16 czerwca 2004 r., III SA 444/03

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