Social security arrears collected before restructuring application cannot be restructured under Polish law.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the company's cassation appeal regarding the restructuring of social security arrears. The company argued for restructuring debts known as of December 31, 2001, but the court found that specific amounts had already been collected via enforcement before the restructuring request was filed. The court ruled that restructuring applies only to non-existent or unpaid debts at the time of application, making the request without subject matter.
Legislator headnote
AI generatedUstawa z dnia 30 sierpnia 2002 r. o restrukturyzacji niektórych należności publicznoprawnych od przedsiębiorców; Restructuring of public-law claims is limited to debts existing on the reference date and not yet collected, excluding amounts already enforced prior to the application.