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I UK 333/08 Généré par l'IA

Social Security Court ruled that overpaid pensions must be returned in gross amount to allow tax refund claims.

Numéro de cause I UK 333/08
Autorité / Tribunal
Juridiction Pologne (PL)
Date de la décision
Issue du litige Partiellement admis (Partially Allowed)
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Synthèse Legislator

Généré par l'IA

The Supreme Court partially dismissed the insured's cassation appeal regarding the return of overpaid pension benefits. The insured argued for a net return calculation, but the court held that gross returns are necessary to enable the insured to claim a refund of the withheld income tax. Consequently, the court allowed the gross return portion while dismissing the claim for net calculation based on procedural and substantive grounds.

Regeste Legislator

Généré par l'IA

Art. 138 ust. 1, ust. 2 pkt 1 i ust. 4 ustawy o emeryturach i rentach z Funduszu Ubezpieczeń Społecznych; Art. 84 ust. 2 pkt 1 ustawy o systemie ubezpieczeń społecznych: Overpaid social security benefits must be returned in gross amount to facilitate the insured's subsequent claim for a refund of the withheld income tax.

Mots-clés

Généré par l'IA
overpaid pension return gross amount calculation income tax refund social security benefits tax withholding offset

Dispositions légales citées

Généré par l'IA
Art. 138 ust. 1, ust. 2 pkt 1 i ust. 4 of the Act on Pensions and Allowances from the Social Insurance Fund
Art. 84 ust. 2 pkt 1 of the Act on the Social Insurance System
Art. 26 ust. 1 pkt 5 of the Act on Income Tax
Art. 94 ust. 3 of the Act on Health Care Benefits
Art. 95 ust. 1 of the Act on Health Care Benefits
Art. 398 of the Code of Civil Procedure
art. 109 k.p
art. 386 § 4 k.p.c
art. 368 k.p.c
art. 130 § 1 k.p.c

Jurisprudence citée

Généré par l'IA
III AUa 742/00
III ZP 13/01
Supreme Court rules labor courts must award gross wages without deducting social security or tax installments.
III CZP 49/07
Appeal court bound by procedural but not material claims; voidness considered ex officio.
IV CK 122/05
Supreme Court voids appeal dismissal, ruling internal shareholder consent is irrelevant to external contract validity under Commercial Code.
I UK 394/07
II UK 13/03
Social Security Court dismisses pension overpayment claim when recipient knew of suspension grounds but continued receiving benefits.

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