Legislator Case Law & Legislation
I UK 258/04 AI generated

Supreme Court dismissed cassation against Social Insurance Act interpretation regarding partners of general partnerships.

Case Number I UK 258/04
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal filed by Roman C. against the appellate court's decision upholding his mandatory social insurance obligation as a partner in a general partnership. The court affirmed that partners of such partnerships must be treated as individuals conducting non-agricultural business activities under the Social Insurance System Act. This interpretation was deemed consistent with the principles of universality and equality, ensuring future social security benefits while rejecting arguments that the obligation is merely fiscal or unconstitutional.

Legislator headnote

AI generated

Art. 6 ust. 1 pkt 5 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych; Partners of a general partnership are subject to mandatory social insurance as individuals conducting non-agricultural business activities to ensure the principles of universality and equality in the social security system.

Keywords

AI generated
general partnership partners social insurance obligation non-agricultural business activity mandatory insurance coverage universality principle equality of insured persons cassation appeal dismissal

Cited Legislation

AI generated
Art. 6 ust. 1 pkt 5 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
Art. 21 ust. 2 pkt 1 i 2 ustawy systemowej
Art. 52 ust. 1 pkt 1 ustawy systemowej
Art. 55 ustawy systemowej
Art. 66 ust. 1 ustawy systemowej
Art. 1 k.p.c.
Art. 393 k.p.c.
art. 217 Konstytucji
art. 1 k.p.c
art. 39312 k.p.c

Cited Case Law

AI generated

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