II UKN 311/97
KI-generiert
Social security late fees apply regardless of fault under tax law, excluding Civil Code fault allocation.
Polen (PL)
Legislator-Zusammenfassung
KI-generiertThe Supreme Court dismissed the cassation appeal against a social security agency's order for late fees on unpaid contributions. The court found that while a worker falsified documents, the employer remained liable for the late payment under tax obligation statutes. Consequently, the court ruled that the Civil Code's fault allocation principle does not apply to these specific tax-related social security arrears.
Legislator-Regeste
KI-generiertArt. 19 ust. 1; Art. 20 ust. 1 of the Tax Obligations Act; Art. 5 of the Civil Code: Late fees for unpaid social security contributions are mandatory under tax law regardless of the specific fault of the employer or employee, and the Civil Code's rules on fault allocation do not apply.
Schlagwörter
KI-generiert
social security contributions
late payment penalties
tax obligations act
fault allocation principle
employer liability
civil code exclusion
administrative enforcement
Zitierte Gesetzesbestimmungen
KI-generiertArt. 19 ust. 1 of the Tax Obligations Act
Art. 20 ust. 1 of the Tax Obligations Act
Art. 5 of the Civil Code
Art. 34 of the Social Security Organization and Financing Act