The possibility of amending an interpretative decision issued by ZUS – comments "de lege lata" and "de lege ferenda"
Jacek Wantoch-Rekowski
Nicolaus Copernicus University in Toruń , Polandhttps://orcid.org/0000-0002-1606-7790
Tomasz Brzezicki
Nicolaus Copernicus University in Toruń , Polandhttps://orcid.org/0000-0003-1048-1402
Abstract
This article discusses amending an interpretative decision issued by the Social Insurance Institution (Zakład Ubezpieczeń Społecznych, ZUS). The study aimed to present proposals for legislative changes in interpreting the contribution rules. This article uses the classic research method for legal sciences, that is, the dogmatic legal method. The provisions that currently allow for the amendment of a decision as a result of the resumption of proceedings are analysed. The authors investigated an analogous institution at the level of tax law and, as a result of their research, proposed an amendment to the regulation that makes it possible to change an interpretative decision of the Social Insurance Institution after it has been found to be incorrect. By enabling faulty interpretative decisions to be eliminated from legal circulation, the protective function of interpretations will be strengthened in relation to payers of social security contributions who have the status of entrepreneurs.
Keywords:
social security contributions, taxation, interpretative decisions, effect of a change in the interpretation of the lawReferences
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Nicolaus Copernicus University in Toruń https://orcid.org/0000-0002-1606-7790
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