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From Judicature - On 25 February 2010, ref. No. 4 Ads 120/2009-88, the Supreme Administrative Court resolved on an appeal in the matter of the plaintiff Ježek software s.r.o. against the defendant Česká správa sociálního zabezpečení

The Supreme Administrative Court cancelled the challenged judgment and returned the matter to the Regional Court for further proceedings.

The Supreme Administrative Court did not agree with the conclusion of the Regional Court that the term “assessment base of an organization and small organization” could not have been directly deduced from the act itself for the period of 1 January 2007 through 30 June 2007. Act No. 589/1992, Coll., also included organizations and small organizations among payers of social security contributions and set forth an obligation for them to pay insurance contributions that they were obliged to pay on their own behalf. Such payment obligation of such organizations thus could not cease to exist in the decisive period. The amount of the insurance contribution of an organization and a small organization on its own behalf was determined through three quantities, of which Act No. 589/1992, Coll., contained and expressly defined the decisive period and insurance contribution amounts. The term “assessment base of an organization and small organization”, even though not expressly defined, could have been unambiguously deduced from the assessment base of any employee who also was payer of insurance contributions, since only employees could have participated in the social insurance and social security systems in respect of which the insurance contributions were paid; their employers could not have been entitled to receive any performance from such systems (www.nssoud.cz).

The dispute concerning payment of social security contributions for January through June 2007 did not, however, end by the cited resolution. The Regional Court in Liberec recently issued a new judgment in the spirit of Supreme Administrative Court’s legal opinion and the matter will most likely be referred to the Constitutional Court.

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