I UK 95/05
Généré par l'IA
Social security law mandates contributions during business suspension; ZUS cannot exempt insured persons from this obligation.
Pologne (PL)
Synthèse Legislator
Généré par l'IAThe Supreme Court dismissed the cassation appeal against a decision ordering the insured to pay social security contributions. The insured argued that periods of business suspension exempted him from mandatory contributions, but the court found no such provision in the Social Security System Act. Consequently, the court ruled that the obligation to pay contributions persists throughout the entire duration of the business activity, including suspension periods.
Regeste Legislator
Généré par l'IAUstawa z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych; The Supreme Court held that the Social Security System Act does not provide for a suspension of business activity exempting the insured from the obligation to pay social security contributions.
Mots-clés
Généré par l'IA
social security contributions
business activity suspension
mandatory insurance obligation
ZUS exemption power
social security system act
cassation appeal dismissal
business registration evidence
Dispositions légales citées
Généré par l'IAUstawa z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych (Dz.U. Nr 137, poz. 887 ze zm.)
art. 6 ust. 1 pkt 5 i art. 12 ust. 1 ustawy o sus
art. 393 § 1 k.p.c.
art. 32 ust. 1 Konstytucji RP
art. 39311 § 1 k.p.c
art. 3931 pkt 2 k.p.c
art. 39311 § 2 k.p.c
art. 39312 k.p.c