Social security insurance obligation ceases upon factual cessation of business, not just tax registry removal.
Synthèse Legislator
Généré par l'IAThe Supreme Court dismissed the cassation appeal against a social security office decision regarding a self-employed individual's insurance obligation. The court clarified that while removing a business entry from the tax registry or noting a break in activity triggers insurance cessation, the social security office must independently verify the factual cessation of business rather than relying solely on the tax office's records. Consequently, the applicant's claim that her temporary illness justified a break in business activity was rejected because the medical certificate did not prove unfitness for work.
Regeste Legislator
Généré par l'IAUstawa o systemie ubezpieczeń społecznych z dnia 13 października 1998 r.; Prawo o działalności gospodarczej z dnia 19 listopada 1999 r.: The obligation to pay social security contributions for non-agricultural business activity ceases upon the factual cessation of that activity, which must be verified by the social security office independently of tax registry entries.