Supreme Court dismissed cassation, ruling restructuring fee applies to public aid recipients regardless of corporate form.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal filed by a railway repair company against a social insurance fund regarding restructuring fees. The court held that the restructuring fee rate of 1.5% applies to enterprises receiving public aid, including those created through organizational restructuring like PKP Cargo SA. Consequently, the lower court's reduction of the fee was upheld as the appellant's claim that the new entity did not qualify for the lower rate was rejected.
Legislator headnote
AI generatedArt. 19 ust. 1 pkt 1 ustawy z dnia 30 sierpnia 2002 r. o restrukturyzacji niektórych należności publicznoprawnych od przedsiębiorców; Art. 2 ust. 1 i 2 ustawy z dnia 27 lipca 2002 r. o warunkach dopuszczalności i nadzorowaniu pomocy publicznej dla przedsiębiorców: The restructuring fee rate of 1.5% applies to enterprises created through organizational restructuring that continue the predecessor's activities and benefit from public aid, regardless of their specific corporate form.