Supreme Court dismisses appeal; fictional employment of LLC partner without business activity excludes social insurance coverage.
Legislator-Zusammenfassung
KI-generiertThe Supreme Court dismissed the cassation appeal filed by Stanisław C. against the Social Insurance Fund's decision to exclude him from the employee social insurance system. The court found that the applicant, as a partner of a limited liability company, was employed in a fictional manner during a period when the company had no business activity and paid no social contributions. Consequently, the court ruled that the applicant did not qualify for employee social insurance benefits because the company functioned merely as a shell to evade tax and social obligations.
Legislator-Regeste
KI-generiertArt. 4 ust. 1 ustawy o organizacji i finansowaniu ubezpieczeń społecznych; Art. 5 ustawy zasiłkowej; Art. 22 § 1 KP; A partner of a limited liability company employed in a fictional relationship of employment during a period of no business activity and no social contributions does not belong to the employee social insurance system.