Legislator Giurisprudenza & Legislazione
I UK 362/06 Generato dall'IA

Social security late payment penalties are mandatory regardless of the payer's fault under Polish tax and social security laws.

Numero d'incarto I UK 362/06
Autorità giudiziaria
Giurisdizione Polonia (PL)
Data della decisione
Esito del giudizio Respinto (Dismissed)

Sintesi Legislator

Generato dall'IA

The Supreme Court dismissed the insured's cassation appeal against a ruling ordering late payment penalties for unpaid social security contributions. The insured argued that penalties should not apply due to lack of fault, while the Social Security Institution contended that the statutory obligation is absolute. The court held that the relevant laws do not condition penalty liability on the payer's fault, establishing that such obligations arise automatically upon delay.

Regesto Legislator

Generato dall'IA

Art. 53 § 1 Ordynacji podatkowej; art. 23 ust. 1 ustawy o systemie ubezpieczeń społecznych: The obligation to pay late payment penalties for overdue social security contributions is not dependent on the fault of the payer.

Parole chiave

Generato dall'IA
social security contributions late payment penalties fault requirement tax administration law obligation of payment cassation appeal statutory liability

Disposizioni normative citate

Generato dall'IA
Art. 53 § 1 Ordynacji podatkowej
Art. 23 ust. 1 ustawy o systemie ubezpieczeń społecznych
art. 481 k.c
art. 39814 k.p.c

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