Supreme Court rules ZUS must issue debt certificate to buyer of business under tax and social security laws.

The Supreme Court resolved a legal question regarding the Social Insurance Institution's obligation to issue a certificate of accrued contributions to a business buyer. The Social Insurance Institution refused the request, arguing that the buyer was not a statutory entity entitled to such data. The court held that the buyer must receive the certificate to verify the seller's debts and limit their joint liability for unpaid contributions. Consequently, the refusal was deemed illegal because withholding the information would prevent the buyer from properly assessing their financial exposure.