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