From 20 September 2008, the Social Insurance Institution
(ZUS) and the National Health Fund (NFZ) will give businesses
interpretations of social and health insurance regulations as
they apply to current or future events.
Currently, these are only available where the business is
ordered to pay a public levy, which means practically
The new arrangements make widespread reference to the
procedures for obtaining individual interpretations of tax law
(set out in the Tax Ordinance Act) and provide that:
Applications should be filed with the relevant branch of
ZUS or NFZ.
Applicants should set out the current or future event and
their own interpretation of the regulations.
Applicants must pay a PLN 40 fee for each event for which
they seek an interpretation.
ZUS or NFZ will issue an interpretation in the form of a
decision (unlike interpretations of tax law, which are given
as rulings) which the applicant shall have a right to appeal
Interpretations will be issued within 30 days of being
submitted or the applicant's own interpretation will
be deemed correct and will be binding on the administrative
authorities in relation to the specific event.
Applicants will not be obliged to follow interpretations
but, if they do, they cannot be subject to any public levy,
administrative or financial sanction or penalty for doing
Law: Act amending the Act on Freedom of Economic
Activity and other acts.
This article was written for Law-Now, CMS Cameron
McKenna's free online information service. To register
for Law-Now, please go to
Law-Now information is for general purposes and guidance
only. The information and opinions expressed in all Law-Now
articles are not necessarily comprehensive and do not purport
to give professional or legal advice. All Law-Now information
relates to circumstances prevailing at the date of its original
publication and may not have been updated to reflect subsequent
The original publication date for this article was
To print this article, all you need is to be registered on Mondaq.com.
Click to Login as an existing user or Register so you can print this article.
The Cyprus Tax Department recently issued Forms T.D 38, T.D 38Qa and T.D 38Qb applicable to individuals being Cyprus tax residents but non-Cyprus domiciled.
Some comments from our readers… “The articles are extremely timely and highly applicable” “I often find critical information not available elsewhere” “As in-house counsel, Mondaq’s service is of great value”
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).