I UK 9/08
AI generated
Supreme Court dismisses appeal against Social Insurance Agency's decision excluding some board members from joint liability for unpaid social insurance contributions.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal filed by three former board members against the Social Insurance Agency's decision. The court found that the lower court incorrectly interpreted the requirement for a formal administrative decision to establish joint liability for unpaid social insurance contributions. The court ruled that without such a decision, the legal basis for joint liability does not exist, rendering the appeal inadmissible.
Legislator headnote
AI generatedArt. 2a ust. 1 ustawy o systemie ubezpieczeń społecznych; Art. 116, 116a Ordynacji podatkowej: A formal administrative decision is a prerequisite for establishing joint liability; without such a decision, the legal basis for joint liability does not exist.
Keywords
AI generated
joint liability
social insurance contributions
administrative decision
board members
cassation appeal
Solidarity Act
tax procedure code
Cited Legislation
AI generatedArt. 2a ust. 1 ustawy o systemie ubezpieczeń społecznych
Art. 116 Ordynacji podatkowej
Art. 116a Ordynacji podatkowej
Art. 91 Ordynacji podatkowej
Art. 366 § 1 k.c.
Art. 369 k.c.
Art. 376 k.c.
Art. 398 § 1 k.p.c.
art. 376 k.c
art. 385 k.p.c