II UK 198/09
Généré par l'IA
Social security contributions include image use fees; court rejects evasion argument under civil code.
Synthèse Legislator
Généré par l'IAThe Supreme Court partially dismissed the Social Security Office's appeal while rejecting the football club's cassation request. The court found that image use fees were actually disguised professional wages intended to evade social security contributions. Consequently, the lower court correctly applied the law regarding the lack of genuine intent for the image contract, rather than invalidating it for evading statutory obligations.
Regeste Legislator
Généré par l'IAArt. 18 ust. 3 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych; Art. 83 § 1 k.c.: Social security contributions cover image use fees if the contract lacks genuine intent to use the image, revealing the payment as disguised professional wages.
Mots-clés
Généré par l'IA
social security contributions
image use contract
disguised professional wages
lack of genuine intent
evading statutory obligations
civil code validity
football player contracts
Dispositions légales citées
Généré par l'IAArt. 18 ust. 3 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
Art. 58 § 1 i 2 k.c.
Art. 300 k.p.
Art. 83 § 1 k.c.
Art. 9 ust. 2 ustawy systemowej
Art. 39814 k.p.c.
Art. 39815 § 1 k.p.c.
Art. 108 § 2 k.p.c.
Art. 39821 k.p.c.
art. 58 § 1 k.c