I UK 265/04 Généré par l'IA

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

Numéro de cause I UK 265/04

Autorité / Tribunal Sąd Najwyższy

Juridiction

Pologne (PL)

Date de la décision 2005-05-25

Issue du litige Rejeté (Dismissed)

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Synthèse Legislator

Généré par l'IA

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.

Regeste Legislator

Généré par l'IA

Art. 45 ust. 1 ustawy o zobowiązaniach podatkowych; Art. 40 ust. 1 ustawy o zobowiązaniach podatkowych; A separate administrative decision by the Social Insurance Institution is mandatory to establish the transfer of tax/social security obligations, and an installment payment agreement cannot serve as a substitute for this formal determination of liability.

Mots-clés

Généré par l'IA

social security debt liability transfer installment agreement tax obligations act administrative decision buyer liability ZUS determination

Dispositions légales citées

Généré par l'IA

Art. 45 ust. 1 ustawy z dnia 19 grudnia 1980 r. o zobowiązaniach podatkowych

Art. 40 ust. 1 ustawy z dnia 19 grudnia 1980 r. o zobowiązaniach podatkowych

§ 1 pkt 12 rozporządzenia Rady Ministrów z dnia 16 lutego 1989 r. w sprawie rozciągania przepisów ustawy o zobowiązaniach podatkowych

art. 378 k.p.c

art. 39313 § 1 k.p.c

art. 108 § 2 k.p.c

art. 39319 k.p.c

Jurisprudence citée

Généré par l'IA

NSA z 13 listopada 1996 r., SA/Bk 591/95

NSA z 30 listopada 1999 r., I SA/Wr 656/97

NSA z 1 stycznia 2000 r., I SA/Lu 1443/98

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

Synthèse Legislator

Regeste Legislator

Mots-clés

Dispositions légales citées

Jurisprudence citée

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