Legislator Case Law & Legislation
I UK 362/06 AI generated

Social security late payment penalties are mandatory regardless of the payer's fault under Polish tax and social security laws.

Case Number I UK 362/06
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the insured's cassation appeal against a ruling ordering late payment penalties for unpaid social security contributions. The insured argued that penalties should not apply due to lack of fault, while the Social Security Institution contended that the statutory obligation is absolute. The court held that the relevant laws do not condition penalty liability on the payer's fault, establishing that such obligations arise automatically upon delay.

Legislator headnote

AI generated

Art. 53 § 1 Ordynacji podatkowej; art. 23 ust. 1 ustawy o systemie ubezpieczeń społecznych: The obligation to pay late payment penalties for overdue social security contributions is not dependent on the fault of the payer.

Keywords

AI generated
social security contributions late payment penalties fault requirement tax administration law obligation of payment cassation appeal statutory liability

Cited Legislation

AI generated
Art. 53 § 1 Ordynacji podatkowej
Art. 23 ust. 1 ustawy o systemie ubezpieczeń społecznych
art. 481 k.c
art. 39814 k.p.c

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