Civil Law Contracts and Social Insurance Contributions – Problem Outline
Civil law contracts concluded by two parties have consequences not only in the private law but also in the public law, mainly tax law and social insurance law. In the case of specific-task contracts there can be observed a pro-fiscal approach of the Social Insurance Institution (ZUS), which wrongly...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2014-06-01
|
| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2014.015 |
| Summary: | Civil law contracts concluded by two parties have consequences not only in the private law but also in the public law, mainly tax law and social insurance law. In the case of specific-task contracts there can be observed a pro-fiscal approach of the Social Insurance Institution (ZUS), which wrongly claims that some of the specific-task contracts are in fact contract of services and the income should be subjected to social insurance contributions. |
|---|---|
| ISSN: | 2300-9853 2353-7086 |