Legislator Case Law & Legislation
II UK 18/12 AI generated

Social insurance coverage for a limited partner begins upon joining the company, not upon registration in the business registry.

Case Number II UK 18/12
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Partially Allowed

Legislator summary

AI generated

The Supreme Court reversed the appellate court's decision, ruling that a limited partner is subject to social insurance from the date of joining the company, not the date of registry entry. The lower courts had disputed whether the legal status of a partner commenced with the notarized agreement or the public registration. The court held that the partner acquires the status of a co-owner and engages in economic activity immediately upon joining, making the registration merely a public confirmation rather than a constitutive act.

Legislator headnote

AI generated

Ustawa o systemie ubezpieczeń społecznych; Kodeks spółek handlowych: Komandytariusz przystępujący do istniejącej spółki komandytowej podlega ubezpieczeniom społecznym od dnia zawarcia umowy o przystąpieniu, a nie od dnia wpisu do rejestru przedsiębiorców.

Keywords

AI generated
social insurance coverage limited partner status company registration date notarized joining agreement economic activity commencement

Cited Legislation

AI generated
Ustawa z dnia 17 października 1998 r. o systemie ubezpieczeń społecznych
Kodeks spółek handlowych
art. 114 k.s.h
art. 9 k.s.h
art. 109 k.s.h
art. 110 § 1 pkt 3 k.s.h
art. 102 k.s.h
art. 3 k.s.h
art. 105 pkt 4 k.s.h
art. 123 § 1 k.s.h

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