I UK 138/08
Généré par l'IA
Management contract within business activity is not a separate social insurance basis under Polish law.
Pologne (PL)
Synthèse Legislator
Généré par l'IAThe Supreme Court dismissed the appeal against a social insurance authority decision regarding a manager's liability. The court found that the management contract was executed within the individual's existing non-agricultural business activity, not as a separate legal basis. Consequently, the manager was covered under the general business activity provision rather than a specific management contract clause.
Regeste Legislator
Généré par l'IAArt. 13 pkt 9 ustawy o podatku dochodowym od osób fizycznych; Art. 6 ust. 1 pkt 4 ustawy o systemie ubezpieczeń społecznych: A management contract executed within a non-agricultural business activity does not constitute a separate basis for mandatory social insurance obligations.
Mots-clés
Généré par l'IA
management contract
social insurance basis
business activity
individual entrepreneur
mandatory insurance
tax income source
Supreme Court ruling
Dispositions légales citées
Généré par l'IAArt. 13 pkt 9 of the Income Tax Act for Natural Persons
Art. 6 ust. 1 pkt 4 of the Social Insurance System Act
art. 39813 § 2 k.p.c
art. 39815 k.p.c
art. 108 § 2 k.p.c
art. 39821 k.p.c