Social security contributions not barred by old law; new extended limitation period and interruption rules apply retroactively.
Pologne (PL)
Synthèse Legislator
Généré par l'IAThe Supreme Court quashed the appellate court's decision which had incorrectly applied the old five-year limitation period to social security contributions. The appellant argued that debts secured by mortgage should be enforceable, while the Social Security Office claimed the statute of limitations had expired. The court ruled that new provisions extending the limitation period to ten years and defining interruption events apply retroactively to debts not yet barred by the old law as of December 31, 2002.
Regeste Legislator
Généré par l'IAArt. 109 ust. 1 ustawy o systemie ubezpieczeń społecznych; Art. 24 ust. 4 i 5 ustawy o systemie ubezpieczeń społecznych: New provisions extending the limitation period and defining interruption events apply retroactively to social security contributions not yet barred by the old law as of December 31, 2002.