II UK 174/08
AI generated
Social security liability transfer requires proof of continuous family business cooperation and benefit realization.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal and remanded the case for retrial regarding social security contributions. The lower court failed to verify if the appellant continuously cooperated with his father in the business to gain benefits, a prerequisite for liability transfer under tax law. Consequently, the court found the lower court's application of the liability statute flawed and the statute of limitations argument improperly evaluated.
Legislator headnote
AI generatedOrdynacja podatkowa art. 111 § 1; ustawa o systemie ubezpieczeń społecznych art. 31: Transfer of social security liability to a family member requires proof of continuous cooperation in the business activity and realization of benefits.
Keywords
AI generated
social security liability
family business cooperation
tax administration procedure
statute of limitations
contributory obligations
cassation appeal
remittitur
Cited Legislation
AI generatedOrdynacja podatkowa art. 111 § 1
ustawa o systemie ubezpieczeń społecznych art. 31
Ordynacja podatkowa art. 59 § 1 pkt 9
Ordynacja podatkowa art. 118 § 2
ustawa o systemie ubezpieczeń społecznych art. 24 ust. 5d
k.p.c. art. 365 § 1
k.p.c. art. 3981 § 1
k.p.c. art. 3983 § 3
art. 365 § 1 k.p.c
art. 2 Konstytucji
Cited Case Law
AI generatedWSA we Wrocławiu z dnia 15 lutego 1984 r., SA/Wr 4/84, ONSA 1984 nr 1, poz. 16
Sąd Najwyższy z dnia 23 października 2006 r., I UK 126/06, OSNP 2007 nr 21-22, poz. 331
III CZP 49/07
Appeal court bound by procedural but not material claims; voidness considered ex officio.
I UK 126/06
Third-party liability for social security contributions arises only upon the tax authority's decision, not automatically upon asset acquisition.