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: | , |
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2014-06-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2014.015 |
| _version_ | 1826911336242610176 |
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| author | Monika Wałachowska Jacek Wantoch-Rekowski |
| author_facet | Monika Wałachowska Jacek Wantoch-Rekowski |
| author_sort | Monika Wałachowska |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-13T03:39:02Z |
| format | Article |
| id | doaj.art-6873c209999b4f33a3439ae8819bd7a7 |
| institution | Directory Open Access Journal |
| issn | 2300-9853 2353-7086 |
| language | English |
| last_indexed | 2025-02-17T10:14:00Z |
| publishDate | 2014-06-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj.art-6873c209999b4f33a3439ae8819bd7a72025-01-02T00:39:22ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862014-06-0122294110.12775/PBPS.2014.015Civil Law Contracts and Social Insurance Contributions – Problem OutlineMonika Wałachowska0Jacek Wantoch-Rekowski1Nicolaus Copernicus University in ToruńNicolaus Copernicus University in ToruńCivil 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.http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2014.015civil law contractsspecific-task contractsocial insurance contributions |
| spellingShingle | Monika Wałachowska Jacek Wantoch-Rekowski Civil Law Contracts and Social Insurance Contributions – Problem Outline Prawo Budżetowe Państwa i Samorządu civil law contracts specific-task contract social insurance contributions |
| title | Civil Law Contracts and Social Insurance Contributions – Problem Outline |
| title_full | Civil Law Contracts and Social Insurance Contributions – Problem Outline |
| title_fullStr | Civil Law Contracts and Social Insurance Contributions – Problem Outline |
| title_full_unstemmed | Civil Law Contracts and Social Insurance Contributions – Problem Outline |
| title_short | Civil Law Contracts and Social Insurance Contributions – Problem Outline |
| title_sort | civil law contracts and social insurance contributions problem outline |
| topic | civil law contracts specific-task contract social insurance contributions |
| url | http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2014.015 |
| work_keys_str_mv | AT monikawałachowska civillawcontractsandsocialinsurancecontributionsproblemoutline AT jacekwantochrekowski civillawcontractsandsocialinsurancecontributionsproblemoutline |