I UK 265/04 Generato dall'IA

Social security debt transfer requires a separate ZUS decision; installment agreements cannot substitute for the liability determination.

Numero d'incarto I UK 265/04

Autorità giudiziaria Sąd Najwyższy

Giurisdizione

Polonia (PL)

Data della decisione 2005-05-25

Esito del giudizio Respinto (Dismissed)

Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Supreme Court dismissed the appeal against a lower court ruling that held a buyer liable for a seller's social security debts. The buyer argued that a payment plan agreement with the Social Insurance Institution (ZUS) established the debt, but the court found this insufficient. The court ruled that Article 45 of the Tax Obligations Act requires a distinct ZUS decision to formally transfer liability, which an installment agreement cannot replace.

Regesto Legislator

Generato dall'IA

Art. 45 ust. 1 ustawy o zobowiązaniach podatkowych; Art. 40 ust. 1 ustawy o zobowiązaniach podatkowych; A separate administrative decision by the Social Insurance Institution is mandatory to establish the transfer of tax/social security obligations, and an installment payment agreement cannot serve as a substitute for this formal determination of liability.

Parole chiave

Generato dall'IA

social security debt liability transfer installment agreement tax obligations act administrative decision buyer liability ZUS determination

Disposizioni normative citate

Generato dall'IA

Art. 45 ust. 1 ustawy z dnia 19 grudnia 1980 r. o zobowiązaniach podatkowych

Art. 40 ust. 1 ustawy z dnia 19 grudnia 1980 r. o zobowiązaniach podatkowych

§ 1 pkt 12 rozporządzenia Rady Ministrów z dnia 16 lutego 1989 r. w sprawie rozciągania przepisów ustawy o zobowiązaniach podatkowych

art. 378 k.p.c

art. 39313 § 1 k.p.c

art. 108 § 2 k.p.c

art. 39319 k.p.c

Giurisprudenza citata

Generato dall'IA

NSA z 13 listopada 1996 r., SA/Bk 591/95

NSA z 30 listopada 1999 r., I SA/Wr 656/97

NSA z 1 stycznia 2000 r., I SA/Lu 1443/98

Social security debt transfer requires a separate ZUS decision; installment agreements cannot substitute for the liability determination.

Sintesi Legislator

Regesto Legislator

Parole chiave

Disposizioni normative citate

Giurisprudenza citata

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