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Dr Tomasz Brzezicki
ORCID: 0000-0003-1048-1402
Dr Tomasz Brzezicki, employed in the Department of Administrative Law at the Faculty of Law and Administration of the Nicolaus Copernicus University in Toruń. His output includes about 100 publications in the field of broadly understood administrative law, including administrative and enforcement proceedings. Author and co-author of scientific monographs and commentaries, mainly on tax law and social security finances. Legal adviser, former fulltime member of the Local Government Appea
DOI: 10.33226/0032-6186.2020.6.4
JEL: K29, K49

Article 28(1) of the Act of 13 October 1998 on the social insurance system enables the Social Insurance Institution (ZUS) to remit contributions receivable. The payer's application is settled in the form of a decision. The problem of remittance of social security contributions has recently been 'centralised' by the Social Insurance Institution (ZUS) and is dealt with by the Remission Centre. From a theoretical and practical point of view, it is important whether the entity issuing the decision is the Remission Centre (i.e. the head of the Remission Centre) or the Social Insurance Institution acting through the President of the Institution or employees of the Institution acting under the authority of the President of the Social Insurance Institution.

Keywords: social insurance contributions; remission; Polish Social Insurance Institution (ZUS); decisions

Dr Tomasz Brzezicki, employed in the Department of Administrative Law at the Faculty of Law and Administration of the Nicolaus Copernicus University in Toruń. His output includes about 100 publications in the field of broadly understood administrative law, including administrative and enforcement proceedings. Author and co-author of scientific monographs and commentaries, mainly on tax law and social security finances. Legal adviser, former fulltime member of the Local Government Appea Board in Toruń. His research interests focus on issues concerning administrative fees and administrative and judicial administrative.