I PK 545/03 Généré par l'IA

Supreme Court voids low-wage employment contract as sham but only partially invalidates hidden tax evasion clause.

Numéro de cause I PK 545/03

Autorité / Tribunal Sąd Najwyższy

Juridiction

Pologne (PL)

Date de la décision 2004-10-06

Issue du litige Rejeté (Dismissed)

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Synthèse Legislator

Généré par l'IA

The Supreme Court quashed the appellate judgment and remanded the case for retrial due to procedural and substantive errors. The plaintiff argued the employment contract was a sham designed to evade taxes and social security contributions, while the employer contended the low wage was a genuine agreement. The court found the entire contract void as a sham under civil code provisions, yet held that only the portion excluding tax and social security obligations was invalid, not the entire employment relationship.

Regeste Legislator

Généré par l'IA

Art. 83 § 1 k.c.; Art. 58 § 3 k.c. in conjunction with Art. 83 § 1 k.c. second sentence: A contract establishing a lower wage than actually paid is void as a sham, but the hidden contract is void only insofar as it excludes the obligation to pay taxes and social security contributions.

Mots-clés

Généré par l'IA

sham employment contract art. 83 k.c. voidness tax evasion concealment social security contributions art. 58 k.c. partial invalidity labor law dispute appellate procedure review

Dispositions légales citées

Généré par l'IA

Art. 83 § 1 k.c.

Art. 58 § 3 k.c. in conjunction with Art. 83 § 1 k.c. second sentence

Art. 58 § 1 k.c.

Art. 58 § 2 k.c.

Art. 378 § 1 k.p.c.

Art. 382 k.p.c.

Art. 393 § 1 k.p.c.

art. 83 § 1 k.c

art. 58 § 1 k.c

art. 154 § 1 pkt 1 k.p

Supreme Court voids low-wage employment contract as sham but only partially invalidates hidden tax evasion clause.

Synthèse Legislator

Regeste Legislator

Mots-clés

Dispositions légales citées

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