II UKN 311/97
Generato dall'IA
Social security late fees apply regardless of fault under tax law, excluding Civil Code fault allocation.
Polonia (PL)
Sintesi Legislator
Generato dall'IAThe Supreme Court dismissed the cassation appeal against a social security agency's order for late fees on unpaid contributions. The court found that while a worker falsified documents, the employer remained liable for the late payment under tax obligation statutes. Consequently, the court ruled that the Civil Code's fault allocation principle does not apply to these specific tax-related social security arrears.
Regesto Legislator
Generato dall'IAArt. 19 ust. 1; Art. 20 ust. 1 of the Tax Obligations Act; Art. 5 of the Civil Code: Late fees for unpaid social security contributions are mandatory under tax law regardless of the specific fault of the employer or employee, and the Civil Code's rules on fault allocation do not apply.
Parole chiave
Generato dall'IA
social security contributions
late payment penalties
tax obligations act
fault allocation principle
employer liability
civil code exclusion
administrative enforcement
Disposizioni normative citate
Generato dall'IAArt. 19 ust. 1 of the Tax Obligations Act
Art. 20 ust. 1 of the Tax Obligations Act
Art. 5 of the Civil Code
Art. 34 of the Social Security Organization and Financing Act