Legislator Case Law & Legislation
I UK 328/08 AI generated

Supreme Court dismissed cassation, ruling that auxiliary business activities prove continuous economic activity under social insurance law.

Case Number I UK 328/08
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal filed by Krystyna G. against a lower court decision exempting her from social insurance contributions. The lower court had found that the civil company ceased economic activity in December 2001, despite the defendant performing full-time work for a partner and handling administrative tasks. The court held that performing auxiliary activities related to the business profile, even if not directly generating income, demonstrates that the economic activity had not ceased under the relevant statute.

Legislator headnote

AI generated

Art. 13 pkt 4 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych; Performing auxiliary activities related to a business profile, even if not directly generating income, demonstrates that economic activity has not ceased under the social insurance law.

Keywords

AI generated
social insurance contributions economic activity cessation auxiliary business activities civil company partner continuous economic activity

Cited Legislation

AI generated
Art. 13 pkt 4 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
art. 2 ustawy z 19 listopada 1999 r. - Prawo działalności gospodarczej

Cited Case Law

AI generated

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