Legislator Case Law & Legislation
I UK 15/11 AI generated

Supreme Court held that submitting data matching one of two valid parallel activity classifications is not false data under social insurance law.

Case Number I UK 15/11
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal against a decision increasing the employer's accident insurance contribution rate by 50%. The employer argued that using the 2007 activity classification instead of the 2004 version did not constitute providing false data under Article 34 of the Social Insurance Act. The court ruled that since both classifications were legally valid and current, submitting data consistent with one of them could not be deemed false, thereby preventing the automatic penalty.

Legislator headnote

AI generated

Art. 34 ust. 1 ustawy o ubezpieczeniu społecznym z tytułu wypadków przy pracy i chorób zawodowych; Providing data consistent with one of two valid parallel activity classifications does not constitute providing false data under the Social Insurance Act.

Keywords

AI generated
social insurance contribution false data provision activity classification codes objective liability parallel legal classifications administrative penalty legal certainty principle

Cited Legislation

AI generated
Art. 34 ust. 1 of the Social Insurance Act on Work Accidents and Occupational Diseases
Art. 29 ust. 1 of the Social Insurance Act on Work Accidents and Occupational Diseases
art. 386 § 4 k.p.c
art. 3983 § 1 pkt 2 k.p.c
art. 3983 § 1 pkt 1 k.p.c

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