I UK 324/05 Généré par l'IA

Social security arrears constitute financial insolvency; bankruptcy filing does not negate debt significance.

Numéro de cause I UK 324/05

Autorité / Tribunal Sąd Najwyższy

Juridiction

Pologne (PL)

Date de la décision 2006-06-14

Issue du litige Rejeté (Dismissed)

Ouvrir la source officielle Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The Supreme Court dismissed the cassation appeal filed by company directors against a social security agency's liability order. The court found that outstanding social security contributions from 2000 to 2002 were significant indicators of the company's financial situation, contradicting the appellants' claim that the debt ceased to be relevant. Consequently, the court rejected the argument that filing for bankruptcy before total insolvency proved the debt was not a factor in the company's financial state.

Regeste Legislator

Généré par l'IA

Art. 116 § 1 Ordynacji podatkowej; art. 5 Prawa upadłościowego: Arrears of social security contributions constitute a significant factor in assessing the financial situation of a company, and the filing of a bankruptcy petition does not negate the existence of a continuing debt obligation.

Mots-clés

Généré par l'IA

social security arrears financial insolvency bankruptcy filing joint liability Supreme Court cassation

Dispositions légales citées

Généré par l'IA

Art. 116 § 1 Ordynacji podatkowej

Art. 5 Prawa upadłościowego

art.227 k.p.c

art. 233 § 1 k.p.c

art. 278 § 1 k.p.c

art. 6 k.c

art. 378 § 1 k.p.c

art. 382 k.p.c

art. 232 k.p.c

art. 328 § 2 k.p.c

Social security arrears constitute financial insolvency; bankruptcy filing does not negate debt significance.

Synthèse Legislator

Regeste Legislator

Mots-clés

Dispositions légales citées

Vous souhaitez savoir comment cet arrêt s'applique à votre dossier ?

Texte complet