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I UK 18/11 AI generated

Supreme Court dismisses appeal regarding farmer's social insurance exemption for legal profession practice.

Case Number I UK 18/11
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 Agnieszka B., a farmer who also practiced as a lawyer. The court held that the statutory exemption from farmers' social insurance for those performing free professions constituted an unconstitutional distinction based on the form of taxation rather than the marginal nature of the business. Consequently, the court set aside the lower court's decision and remanded the case for a new ruling on costs.

Legislator headnote

AI generated

Art. 5a ust. 10 ustawy o ubezpieczeniu społecznym rolników; The exemption from farmers' social insurance for farmers performing free professions violates the Constitution by distinguishing taxpayers based on the form of income tax rather than the marginal character of their business activity.

Keywords

AI generated
farmers social insurance free professions exemption unconstitutional distinction form of taxation marginal business activity cassation appeal Supreme Court ruling

Cited Legislation

AI generated
art. 5a ust. 10 ustawy z dnia 2 kwietnia 2004 r. o zmianie ustawy o ubezpieczeniu społecznym rolników oraz o zmianie niektórych innych ustaw
art. 4 ust. 1 pkt 11 ustawy z dnia 20 listopada 1998 r. o zryczałtowanym podatku dochodowym od niektórych przychodów osiąganych przez osoby fizyczne
art. 398 § 1 k.p.c.
art. 108 § 2 k.p.c.
art. 398 § 21 k.p.c.
art. 32 Konstytucji
art. 2 Konstytucji
art. 88 k.s.h
art. 233 § 1 k.p.c
art. 328 § 2 k.p.c

Cited Case Law

AI generated
wyrok TK z 5 października 2010 r., K 16/08
wyrok TK z 13 marca 2006 r., P 8/05

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