Read in LEX Tax income relat to business trips Read also Payment of overdue ZUS contributions by the former employer is income from other sources The Provincial Administrative Court found that if the relevant provisions governing the payment of social security contributions do not provide for the possibility of transferring the liability of the payer of social security contributions for improper performance of the obligations impos on the payer to the insur persons, then the payer’s failure to pay contributions too late cannot be in no way consider as a benefit made “for the insur.
However the payer’s irregularities
May not in any way result in the insur’s financial gain, as they are not oblig to pay the overdue social security contributions. NSA There is no perks The tax authorities fil a cassation appeal against the above judgment. After examining the complaint on France Mobile Number List February , However, the Supreme Administrative Court dismiss it case no. II FSK The NSA sid with the taxpayer. Similar cases were examin by administrative courts, including the Supreme Administrative Court. The Supreme Administrative Court in this composition shares this argumentation it should be point out here that it is important in this case that the obligation to pay overdue contributions for compulsory social health insurance was not impos on the complainant but on the payer.
The obligations of the payer
Were defin in the Act on the Social Insurance System, the judgerapporteur of the Supreme Administrative Court justifi. The Supreme Administrative Court emphasiz that the payer of contributions is oblig to calculate duct from Latest Bulk SMS the income of the insur to pay due contributions for individual settlement periods. The hospital has fulfill its obligations. The performance of an outsting obligation by the payer cannot be equat with the performance of an obligation for someone else, in this case for a former employee. In the opinion of the Supreme Administrative Court, the fact of later payment of contributions does not change the nature of this payment, it is still a social security contribution.