Civil Law Contracts and Social Insurance Contributions – Problem Outline

Autor:	Monika Wałachowska, Jacek Wantoch-Rekowski
Jazyk:	polština
Rok vydání:	2014
Předmět:	civil law contracts specific-task contract social insurance contributions Comparative law. International uniform law K520-5582 Political institutions and public administration (General) JF20-2112
Zdroj:	Prawo Budżetowe Państwa i Samorządu, Vol 2, Iss 2, Pp 29-41 (2014)
Druh dokumentu:	article
ISSN:	2300-9853 2353-7086
DOI:	10.12775/PBPS.2014.015
Popis:	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.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/6873c209999b4f33a3439ae8819bd7a7 Zobrazit plný text záznamu View record in DOAJ