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I UK 49/10 AI generated

Supreme Court dismissed appeal; failure to submit tax certificate within deadline ended farmer's social insurance coverage.

Case Number I UK 49/10
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal filed by a farmer against the termination of his social insurance coverage. The lower courts ruled that the insured failed to submit a required tax certificate for his non-farm business income within the statutory deadline, thereby triggering the automatic cessation of coverage under the Farmers' Social Insurance Act. The Court affirmed that the insured's passive inaction and lack of justification for the delay did not constitute a 'fortuitous event' warranting a deadline extension.

Legislator headnote

AI generated

Art. 5a ust. 7 ustawy o ubezpieczeniu społecznym rolników; Art. 16 ust. 1 pkt 1 ustawy o ubezpieczeniu społecznym rolników; Art. 5a ust. 7 ustawy o ubezpieczeniu społecznym rolników; Art. 62 ust. 1 pkt 4 ustawy o ubezpieczeniu społecznym rolników; Art. 398 k.p.c.; The failure to submit a required tax certificate within the statutory deadline constitutes a breach of obligation that terminates insurance coverage, and such a failure does not qualify as a fortuitous event justifying a deadline extension.

Keywords

AI generated
farmers social insurance deadline extension fortuitous event definition tax certificate submission coverage termination non-farm business income cassation appeal dismissal

Cited Legislation

AI generated
Art. 5a ust. 7 ustawy z dnia 20 grudnia 1990 r. o ubezpieczeniu społecznym rolników
Art. 16 ust. 1 pkt 1 ustawy z dnia 20 grudnia 1990 r. o ubezpieczeniu społecznym rolników
Art. 62 ust. 1 pkt 4 ustawy z dnia 20 grudnia 1990 r. o ubezpieczeniu społecznym rolników
Art. 398 k.p.c.
art. 227 k.p.c
art. 5 k.c
art. 398³ § 1 k.p.c
art. 398³ § 1 pkt 2 k.p.c
art. 398³ § 3 k.p.c
art. 233 k.p.c

Cited Case Law

AI generated
IV SA/Wa 1904/07
IV SA/Wa 2165/07
III AZP 19/95
Court held burglary causing loss is a random event under tax law if taxpayer exercised due diligence.
III CSK 13/05
Supreme Court dismisses cassation appeal based solely on facts or evidence evaluation as inadmissible under new Civil Procedure Code.
IV CK 75/04
II UK 327/07
I CSK 70/08
Supreme Court dismissed appeal; standard contract clause was clear and did not violate consumer protection laws.
II PK 47/08
Supreme Court dismisses inventor's claim for patent remuneration where employer unilaterally set compensation ratio.
III CSK 272/08
Supreme Court quashes appeal court ruling on statute of limitations due to insufficient assessment of good faith under civil code.

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