Social security court dismissed appeal; merger successor pays lower accident insurance rate of acquired company.

The Supreme Court dismissed the social security agency's cassation appeal against a lower court ruling that reduced accident insurance contributions for a merged entity. The agency argued that the acquiring company should pay its own higher rate, but the court held that the merger created a new legal entity inheriting the lower contribution rate of the acquired company. Consequently, the court affirmed that the merged entity must calculate contributions based on the rate applicable to the acquired company, rejecting the claim that this constituted an illegal administrative benefit.