Social security contributions can be partially waived by waiving interest and fees while keeping the main debt.
Pologne (PL)
Synthèse Legislator
Généré par l'IAThe Supreme Court dismissed the social security agency's cassation appeal against a lower court ruling that partially waived the insured's outstanding contributions. The agency argued that Article 28 of the Social Security Act required waiving the entire debt or nothing at all, but the court found this interpretation inconsistent with linguistic logic and tax law principles. The court held that the main contribution is the primary obligation, allowing authorities to waive interest and fees while leaving the principal debt intact.
Regeste Legislator
Généré par l'IAArt. 28 ust. 1 ustawy o systemie ubezpieczeń społecznych; Art. 28 ust. 4 ustawy o systemie ubezpieczeń społecznych: The main social security contribution constitutes the primary obligation, permitting the partial waiver of interest and additional fees while the principal debt remains enforceable.