Appeal Regarding Contributions for Non-Employed Person Based on Entire Income

The case concerns an appeal against a decision regarding contributions for a non-employed person for the years 2015 and 2016 under the Old Age and Survivors' Insurance scheme. The appellant contested the assessment of contributions by the compensation office, arguing that certain income, which was not subject to tax, should not have been included in the calculation for determining the obligation to pay contributions as a non-employed person. The court reasoned that the law mandates the calculation of contributions based on the entire income, including non-taxable income derived from assets, in determining whether the threshold for being considered non-employed and thus subject to the contribution obligation has been met, thereby upholding the assessment.