II UK 98/10
Généré par l'IA
Supreme Court rules tips paid to waiters must be included in social security contribution base.
Pologne (PL)
Synthèse Legislator
Généré par l'IAThe Supreme Court dismissed the cassation appeal filed by a company against a social security office's decision. The court held that tips paid to waiters from card transactions constitute income from employment under the Income Tax Act and must be included in the social security contribution base. Consequently, the company's argument that such payments were not taxable income was rejected, upholding the lower court's determination.
Regeste Legislator
Généré par l'IAArt. 18 ust. 1 s.u.s.; Art. 20 ust. 1 s.u.s.; Art. 12 p.d.o.f.: Payments to employees financed by tips paid by card, even if not directly received by the employee, constitute income from employment and form the basis for social security contributions.
Mots-clés
Généré par l'IA
social security contributions
tips income
employment income
card payment tips
income tax act
cassation appeal
waiter remuneration
Dispositions légales citées
Généré par l'IAArt. 18 ust. 1 s.u.s.
Art. 20 ust. 1 s.u.s.
Art. 4 pkt 9 s.u.s.
Art. 12 p.d.o.f.
Art. 10 ust. 1 k.r.s.
art. 2 Konstytucji RP
art. 8 k.p
art. 382 k.p.c
art. 391 k.p.c
art. 2 Konstytucji
Jurisprudence citée
Généré par l'IANSA z dnia 14 listopada 2003 r., I SA/Łd 1493/02
WSA w Szczecinie z dnia 8 lipca 2009 r., I SA/Sz 322/09
V CSK 364/06
Supreme Court dismisses cassation appeal on insurance contract misrepresentation regarding non-factory immobilizer. The court allows the insurer's refusal based on false declaration. The court held that the non-factory immobilizer did not increase risk. The court ruled that the false declaration excludes coverage. The court found no procedural violation in the judgment. The court determined the appeal was inadmissible. The court rejected the claim for refund of costs.
I CSK 63/05
Supreme Court dismissed appeal on implied lease based on 25-year possession and good faith.
IV CK 12/05
Supreme Court dismisses appeal, ruling civil courts must respect administrative decisions with irreversible legal effects despite procedural flaws.
III CZP 46/07
Supreme Court rules that a court is bound by a final administrative decision regarding property ownership in land registry disputes.
I UK 314/05
Social security appeal dismissed because medical assessment was the sole basis for the pension decision.
I UK 151/09
Supreme Court dismisses cassation appeal regarding social security farmer insurance eligibility and procedural violations.