I UK 271/05
AI generated
Partial execution failure does not justify dismissing social security liability for company management members.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the Social Insurance Institution's claim against two company executives for social security debts. The court found that the lower courts incorrectly assumed partial execution failure without sufficient evidence regarding the specific assets targeted. Consequently, the burden of proving total execution failure remained unmet, preventing the establishment of the executives' subsidiary liability.
Legislator headnote
AI generatedArt. 298 k.h.; Art. 299 k.s.h.: Subsidiary liability of company management members for social security debts requires proof that execution against the company was entirely ineffective, not merely partial.
Keywords
AI generated
subsidiary liability
social security debts
company management
execution failure
burden of proof
tax administration
asset seizure
Cited Legislation
AI generatedArt. 298 k.h.
Art. 299 k.s.h.
Art. 398 § 1 k.p.c.
Art. 108 § 2 k.p.c.
Art. 398 § 21 k.p.c.
Art. 391 § 1 k.p.c.
art. 130 § 2 k.p.c
art. 3989 § 1 pkt 2 k.p.c
art. 299 k.s.h
art. 39815 § 1 k.p.c