Social security debt transfer requires a separate ZUS decision; installment agreements cannot substitute for the liability determination.

The Supreme Court dismissed the appeal against a lower court ruling that held a buyer liable for a seller's social security debts. The buyer argued that a payment plan agreement with the Social Insurance Institution (ZUS) established the debt, but the court found this insufficient. The court ruled that Article 45 of the Tax Obligations Act requires a distinct ZUS decision to formally transfer liability, which an installment agreement cannot replace.