Social security court dismissed farmer's appeal; failure to prove tax liability ended coverage under agricultural insurance law.
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal filed by a farmer against the President of the Agricultural Social Insurance Fund. The insured had ceased agricultural social security coverage because he failed to provide tax certificates proving income from non-agricultural business activities. The court ruled that the administrative body correctly determined the end of coverage due to the insured's lack of initiative in documenting tax obligations.
Legislator headnote
AI generatedArt. 5a ust. 3 ustawy o ubezpieczeniu społecznym rolników; Art. 217-219 k.p.a.: Failure to provide tax documentation for non-agricultural income terminates agricultural social security coverage, and administrative bodies are not required to issue certificates upon request if facts are not established.