Legislator Case Law & Legislation
III UK 44/09 AI generated

Supreme Court dismisses appeal as statute of limitations issue exceeds scope of tax liability decision review.

Case Number III UK 44/09
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal regarding the statute of limitations for a third-party tax liability decision. The procedural scope was limited to verifying the legality of the Social Insurance Institution's decision on the manager's liability, not the expiration of the obligation itself. The court ruled that the statute of limitations question only arises during enforcement proceedings after the liability decision becomes final, thus falling outside the administrative appeal's subject matter.

Legislator headnote

AI generated

Art. 118 § 2 Ordynacji podatkowej; art. 24 ust. 5d ustawy o systemie ubezpieczeń społecznych: The statute of limitations for a third-party liability obligation does not constitute an element of the legal relationship subject to a decision establishing such liability and must be examined only during enforcement proceedings.

Keywords

AI generated
statute of limitations third party liability social insurance contributions administrative appeal scope enforcement proceedings tax liability decision legal relationship element

Cited Legislation

AI generated
art. 118 § 2 Ordynacji podatkowej
art. 24 ust. 5d ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
art. 118 § 1 Ordynacji podatkowej
art. 31 ustawy o systemie ubezpieczeń społecznych
art. 398 § 14 k.p.c.
art. 476 § 2 k.p.c
art. 39814 k.p.c

Cited Case Law

AI generated

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