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II UK 146/10 Généré par l'IA

Social security contributions are self-calculated debts; managers cannot evade liability citing lack of assets.

Numéro de cause II UK 146/10
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 filed by a former company board member against a social security fund's claim for unpaid contributions. The court held that such contributions are self-calculated debts owed immediately without prior summons, and the social security agency is not obligated to exhaust all assets of the insolvent company before pursuing individual liability. Consequently, the board member remains liable for non-expired debts despite the company's bankruptcy and lack of available assets.

Regeste Legislator

Généré par l'IA

Art. 116 § 1 pkt 2 Ordynacji podatkowej; art. 3 ust. 1 ustawy o systemie ubezpieczeń społecznych: Social security contributions are self-calculated debts where the creditor is not required to demonstrate the impossibility of full recovery from the company before pursuing the individual liability of a board member.

Mots-clés

Généré par l'IA
social security contributions self-calculated debts board member liability company bankruptcy Ordynacja podatkowa exhaustion of assets non-expired debts

Dispositions légales citées

Généré par l'IA
art. 116 § 1 pkt 2 Ordynacji podatkowej
art. 3 ust. 1 ustawy o systemie ubezpieczeń społecznych
art. 208 § 2 k.s.h.
art. 398 § 14 k.p.c.
art. 39813 § 2 k.p.c
art. 208 § 2 k.s.h
art. 39814 k.p.c

Jurisprudence citée

Généré par l'IA
II UK 85/06
CEO not exempt from tax liability for company debts due to lack of bankruptcy filing knowledge.
II UK 336/08

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