Legislator Giurisprudenza & Legislazione
I UK 240/05 Generato dall'IA

Social security contributions can be partially waived by waiving interest and fees while keeping the main debt.

Numero d'incarto I UK 240/05
Autorità giudiziaria
Giurisdizione Polonia (PL)
Data della decisione
Esito del giudizio Respinto (Dismissed)

Sintesi Legislator

Generato dall'IA

The Supreme Court dismissed the social security agency's cassation appeal against a lower court ruling that partially waived the insured's outstanding contributions. The agency argued that Article 28 of the Social Security Act required waiving the entire debt or nothing at all, but the court found this interpretation inconsistent with linguistic logic and tax law principles. The court held that the main contribution is the primary obligation, allowing authorities to waive interest and fees while leaving the principal debt intact.

Regesto Legislator

Generato dall'IA

Art. 28 ust. 1 ustawy o systemie ubezpieczeń społecznych; Art. 28 ust. 4 ustawy o systemie ubezpieczeń społecznych: The main social security contribution constitutes the primary obligation, permitting the partial waiver of interest and additional fees while the principal debt remains enforceable.

Parole chiave

Generato dall'IA
social security contributions partial waiver of debt interest and fees tax law analogy proportional reduction main contribution obligation cassation appeal dismissal

Disposizioni normative citate

Generato dall'IA
Art. 28 ust. 1 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
Art. 28 ust. 4 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
Art. 51 Ordynacji podatkowej
Art. 67a § 1 pkt 3 Ordynacji podatkowej
Art. 67a § 2 Ordynacji podatkowej

Giurisprudenza citata

Generato dall'IA
WSA w Warszawie z 16 czerwca 2004 r., III SA 444/03

Ti chiedi come si applica questa sentenza alla tua fattispecie?

Analizza questa decisione insieme alla legislazione federale e cantonale, ai commentari e alla giurisprudenza successiva in Legislator AI.

Apri in Legislator →

Testo completo