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DOI: 10.33226/0032-6186.2021.5.8
JEL: K31

Shareholder of a limited liability company as an employee of this company

The study presents the latest ruling of the Supreme Court (judgment of 5 November 2020, II UK 33/19) regarding the issue of employment as employees of partners in limited liability companies and the consequences of this in the field of social insurance.

Keywords: limited liability company; shareholder of a limited liability company; coverage by compulsory social insurance — title; employment relationship of a partner in a limited liability company
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