III UK 60/07
AI generated
Social security contributions statute: 5-year limitation period restarted by execution proceedings and runs from their conclusion.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal filed by Alina K. against a social insurance fund's claim for unpaid contributions. The court found that while the five-year limitation period for these debts expired in 2002, it was interrupted by the initiation of enforcement proceedings against the debtor's bank account in late 1996. Consequently, the limitation period restarted and concluded on February 27, 2002, rendering the subsequent enforcement actions legally valid.
Legislator headnote
AI generatedArt. 24 ust. 4 ustawy o systemie ubezpieczeń społecznych; The five-year limitation period for social security contributions is interrupted by the initiation of enforcement proceedings and runs anew from the day such proceedings conclude.
Keywords
AI generated
social security contributions
limitation period
enforcement proceedings
statutory interruption
renewed limitation
cassation appeal
Supreme Court
Cited Legislation
AI generatedArt. 24 ust. 4 of the Act on the Social Insurance System
Art. 24 ust. 5 of the Act on the Social Insurance System
Art. 398 § 1 of the Code of Civil Procedure
art. 124 § 1 k.c
art. 124 § 2 k.c
art. 39814 k.p.c