Warianty tytułu
The Commencement of Non-Farming Business Activity Being Under Social Insurance for Farmers
Języki publikacji
Abstrakty
W artykule omówiono warunek uprzedniego podlegania ubezpieczeniu rolników i wtórnego niepodlegania innemu ubezpieczeniu społecznemu, przedstawiono zbieg tytułów ubezpieczenia a kryteria podatkowe oraz wskazano wpływ zachowania ustawowych terminów na kontynuowanie ubezpieczenia społecznego rolników.
A concurrence of social insurance for farmers and social insurance for persons who carry out the non-farming business activities was regulated in article 5a of Act on social insurance for farmers of December 20th 1990. Acceptability of continuing the preferential insurance for farmers in case of commencement of carrying out the non-farming business activities is limited. The condition of prior being liable to the social insurance for farmers, tax criterion and necessity of keeping the statutory time limits are not seen uniformly in law court's decisions. The consequence of failure prerequisites of being liable to social insurance for farmers is to be liable to social insurance for persons who carry out the non-farming business activity. Court's decision on this case can be made up retrospectively. It means that a farmer carrying out the non-farming business activities at the same time must take into account the possibility of re-establishing not to be liable to social insurance for farmers. For the above reasons the way of interpretation of article 5a of Act on social insurance for farmers is important in law. (original abstract)
Czasopismo
Rocznik
Numer
Strony
91--102
Opis fizyczny
Twórcy
autor
- Uniwersytet Warmińsko-Mazurski w Olsztynie
Bibliografia
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171257289