Polish Supreme Court dismisses claim that economic ties exempt a manager from social security liability for company debts.

The Supreme Court of Poland dismissed the cassation appeal filed by Zdzisław G., a former manager of a limited liability company, against a social security fund decision. The court found that G. owed personal liability for unpaid social security contributions totaling over 260,000 PLN due to his failure to file for bankruptcy or insolvency proceedings despite knowing the company's financial distress. Although G. argued that economic subordination to the parent company prevented him from acting, the court ruled that subjective beliefs do not justify inaction and that managers must exercise heightened diligence to protect creditors regardless of corporate relationships.