II UK 154/08
AI generated
Social security late fees do not benefit from the tax code's buyer exemption rule.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the company's cassation appeal against a social security fund decision regarding unpaid contributions. The court held that the tax code's exemption for buyers of state-owned enterprises applies only to tax arrears, not social security contributions. Consequently, the specific statutory provisions listed for social security fees do not include the general tax exemption clause.
Legislator headnote
AI generatedArt. 23 ust. 1 ustawy o systemie ubezpieczeń społecznych; art. 31 Ordynacji podatkowej: The exemption for buyers of state-owned enterprises under the tax code applies exclusively to tax arrears and does not extend to social security contribution arrears.
Keywords
AI generated
social security contributions
late payment penalties
tax code application
buyer exemption rule
state enterprise privatization
Cited Legislation
AI generatedArt. 23 ust. 1 of the Act on the Social Security System
Art. 31 of the Tax Procedure Act
Art. 95 of the Tax Procedure Act
Art. 94 of the Tax Procedure Act
Art. 398 § 14 of the Code of Civil Procedure
art. 39814 k.p.c