Legislator Jurisprudence & Législation
II UKN 536/98 Généré par l'IA

Supreme Court dismisses appeal; fictional employment of LLC partner without business activity excludes social insurance coverage.

Numéro de cause II UKN 536/98
Autorité / Tribunal
Juridiction Pologne (PL)
Date de la décision
Issue du litige Rejeté (Dismissed)

Synthèse Legislator

Généré par l'IA

The Supreme Court dismissed the cassation appeal filed by Stanisław C. against the Social Insurance Fund's decision to exclude him from the employee social insurance system. The court found that the applicant, as a partner of a limited liability company, was employed in a fictional manner during a period when the company had no business activity and paid no social contributions. Consequently, the court ruled that the applicant did not qualify for employee social insurance benefits because the company functioned merely as a shell to evade tax and social obligations.

Regeste Legislator

Généré par l'IA

Art. 4 ust. 1 ustawy o organizacji i finansowaniu ubezpieczeń społecznych; Art. 5 ustawy zasiłkowej; Art. 22 § 1 KP; A partner of a limited liability company employed in a fictional relationship of employment during a period of no business activity and no social contributions does not belong to the employee social insurance system.

Mots-clés

Généré par l'IA
fictional employment limited liability company social insurance exclusion business activity absence partner status subordination requirement social security fraud

Dispositions légales citées

Généré par l'IA
Art. 4 ust. 1 ustawy z dnia 25 listopada 1986 r. o organizacji i finansowaniu ubezpieczeń społecznych
Art. 5 ustawy zasiłkowej
Art. 22 § 1 Kodeksu pracy
Art. 393 § 1 Kodeksu postępowania cywilnego

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