Legislator Rechtsprechung & Gesetzgebung
I UK 187/07 KI-generiert

Supreme Court dismisses appeal against liability of managing director for company social security arrears without prior tax decision.

Geschäftsnummer I UK 187/07
Gericht / Behörde
Rechtsordnung Polen (PL)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)

Legislator-Zusammenfassung

KI-generiert

The Supreme Court dismissed the cassation appeal filed by Andrzej M. against a lower court ruling that held him personally liable for his company's social security arrears. The court found that the tax authority was not required to issue a prior decision establishing the payer's obligation before holding the managing director responsible. Furthermore, the appellant failed to prove that enforcement against the company's assets was impossible, nor did he demonstrate that applying the liability violated social coexistence principles.

Legislator-Regeste

KI-generiert

Ordynacja podatkowa art. 116 § 1; Ordynacja podatkowa art. 332: A prior tax decision establishing the payer's obligation is not required to hold a managing director liable for a company's social security arrears, and such liability does not depend on the prior failure of enforcement against the company's assets.

Schlagwörter

KI-generiert
managing director liability social security arrears tax enforcement procedure company debt transfer enforcement impossibility social coexistence principles Ordynacja podatkowa

Zitierte Gesetzesbestimmungen

KI-generiert
Ordynacja podatkowa art. 116 § 1
Ordynacja podatkowa art. 332
ustawa o zobowiązaniach podatkowych art. 40 ust. 2
ustawa o zobowiązaniach podatkowych art. 47 ust. 2
art. 477 k.p.c
art. 386 § 6 k.p.c

Zitierte Rechtsprechung

KI-generiert

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