Supreme Court dismisses liability claim against company managers for tax debts due to lack of actual management duties.
Pologne (PL)
Synthèse Legislator
Généré par l'IAThe Supreme Court of Poland quashed the appellate court's judgment holding company managers liable for unpaid social security contributions. The court found that the lower court failed to verify whether the managers had actually performed their duties or were merely nominal figures. Consequently, the court ruled that liability under the Tax Ordinance is accessory and requires proof of actual performance of obligations, which was not established in this case.
Regeste Legislator
Généré par l'IAArt. 116 ust. 1 Ordynacji podatkowej; Art. 116 ust. 2 Ordynacji podatkowej: Liability of company board members as third parties is accessory and subsidiary, arising only upon non-performance or improper performance of obligations by the debtor, requiring proof of actual duty execution rather than mere formal appointment.