Legislator Rechtsprechung & Gesetzgebung
II UKN 536/98 KI-generiert

Supreme Court dismisses appeal; fictional employment of LLC partner without business activity excludes social insurance coverage.

Geschäftsnummer II UKN 536/98
Gericht / Behörde
Rechtsordnung Polen (PL)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)

Legislator-Zusammenfassung

KI-generiert

The 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-generiert

Art. 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.

Schlagwörter

KI-generiert
fictional employment limited liability company social insurance exclusion business activity absence partner status subordination requirement social security fraud

Zitierte Gesetzesbestimmungen

KI-generiert
Art. 4 ust. 1 ustawy z dnia 25 listopada 1986 r. o organizacji i finansowaniu ubezpieczeń społecznych
Art. 5 ustawy zasiłkowej
Art. 22 § 1 Kodeksu pracy
Art. 393 § 1 Kodeksu postępowania cywilnego

Fragen Sie sich, wie dieser Entscheid auf Ihren Fall anwendbar ist?

Prüfen Sie diesen Entscheid zusammen mit Bundesrecht, kantonalen Erlassen, Kommentaren und Folgeentscheiden in Legislator AI.

Fall in Legislator öffnen →

Volltext