II UK 198/09
AI generated
Social security contributions include image use fees; court rejects evasion argument under civil code.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court partially dismissed the Social Security Office's appeal while rejecting the football club's cassation request. The court found that image use fees were actually disguised professional wages intended to evade social security contributions. Consequently, the lower court correctly applied the law regarding the lack of genuine intent for the image contract, rather than invalidating it for evading statutory obligations.
Legislator headnote
AI generatedArt. 18 ust. 3 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych; Art. 83 § 1 k.c.: Social security contributions cover image use fees if the contract lacks genuine intent to use the image, revealing the payment as disguised professional wages.
Keywords
AI generated
social security contributions
image use contract
disguised professional wages
lack of genuine intent
evading statutory obligations
civil code validity
football player contracts
Cited Legislation
AI generatedArt. 18 ust. 3 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
Art. 58 § 1 i 2 k.c.
Art. 300 k.p.
Art. 83 § 1 k.c.
Art. 9 ust. 2 ustawy systemowej
Art. 39814 k.p.c.
Art. 39815 § 1 k.p.c.
Art. 108 § 2 k.p.c.
Art. 39821 k.p.c.
art. 58 § 1 k.c