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II UK 258/09 Généré par l'IA

Social security contributions arrears after settlement agreement do not exempt management from bankruptcy liability.

Numéro de cause II UK 258/09
Autorité / Tribunal
Juridiction Pologne (PL)
Date de la décision
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 against a lower court ruling that exonerated a company's board member from liability for social security arrears. The facts show the company entered a settlement agreement in 1999 but subsequently failed to pay contributions, leading to a bankruptcy petition. The court held that the agreement did not cover public-law debts arising after its approval and that the board member remained liable for these new obligations. Consequently, the court found the bankruptcy filing timely and the lower court's decision to absolve the individual incorrect.

Regeste Legislator

Généré par l'IA

Art. 116 § 1 Ordynacji podatkowej; Art. 116 § 1 Ordynacji podatkowej: The conclusion and implementation of a settlement agreement do not exclude the emergence of insolvency, justifying a bankruptcy petition if the company fails to pay public-law debts not covered by the agreement and current debts.

Mots-clés

Généré par l'IA
social security contributions settlement agreement bankruptcy petition management liability Ordynacji podatkowej insolvency threshold public law debts

Dispositions légales citées

Généré par l'IA
Art. 116 § 1 Ordynacji podatkowej
art. 398 § 1 k.p.c.
art. 108 § 2 k.p.c.
art. 233 § 1 k.p.c
art. 39813 § 2 k.p.c
art. 3983 § 3 k.p.c
art. 39815 § 1 k.p.c
art. 108 § 2 k.p.c

Jurisprudence citée

Généré par l'IA
V CKN 342/01
V CK 533/03
II CSK 142/08
Supreme Court dismisses appeal, ruling bankruptcy petition timing requires remaining assets for creditors, not just cessation of payments.
I CSK 313/07
Supreme Court quashes appeal judgment regarding bankruptcy filing timing and remands case for retrial.
I UK 324/05
Social security arrears constitute financial insolvency; bankruptcy filing does not negate debt significance.
I UK 172/07
II CSK 230/07
Supreme Court quashes bankruptcy dismissal due to improper timing of settlement request under Art. 299 § 2 k.s.h.
V CSK 39/06
RZECZYPOSPOLITEJ POLSKIEJ Dnia 28 kwietnia 2006 r.
V CK 231/04

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