Projekt stanowiska Sejmu w sprawie o sygn. akt SK 33/14
Journal Title: Zeszyty Prawnicze Biura Analiz Sejmowych - Year 2016, Vol 49, Issue 1
Abstract
In the proposed draft position the author claims that the challenged provisions of the Act of 13 October 1998 on Social Insurance, insofar as it takes no account of the situation in which the day of death of the decedent was considered to be the date when the court decision declaring the person (for whom social security contributions were collected) dead was made, do not conform with the Constitution. In her opinion, in order to achieve compliance of the above-mentioned Act with the Constitution it would be sufficient to take into account – as a precondition – the suspension of the limitation period due to the death of the decedent. The author notes that in would be at risk of irrationality for the Constitutional Tribunal to adjudicate on both examined provisions, as it is difficult to consider the issue of suspension of the limitation period in relation to the claim for undue contributions when the limitation period has not yet started.
Authors and Affiliations
Katarzyna Miaskowska-Daszkiewicz
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