I UK 325/10
Généré par l'IA
Supreme Court allows liability claim against all cooperative board members, ruling tax authority must decide on all jointly liable persons.
Pologne (PL)
Synthèse Legislator
Généré par l'IAThe Supreme Court allowed the insured's appeal against the Social Insurance Fund's decision to hold only one board member liable for social security arrears. The court found that the tax authority incorrectly selected a single debtor instead of issuing a decision establishing joint liability for all board members. Consequently, the court ruled that the authority must first determine the liability of every board member before pursuing any individual.
Regeste Legislator
Généré par l'IAArt. 376 k.c.; Art. 116 § 1 Ordynacji podatkowej: The tax authority must issue a decision establishing joint liability for all third parties subject to it before selecting a specific debtor for enforcement.
Mots-clés
Généré par l'IA
joint liability
tax authority
board members
social security
enforcement procedure
Dispositions légales citées
Généré par l'IAArt. 376 k.c.
Art. 116 § 1 Ordynacji podatkowej
Art. 116a Ordynacji podatkowej
Art. 217 § 2 k.p.c.
Art. 278 § 1 k.p.c.
Art. 398 § 1 k.p.c.
Art. 108 § 2 k.p.c.
Art. 398 § 2 k.p.c.
art. 217 § 2 k.p.c
art. 278 § 1 k.p.c
Jurisprudence citée
Généré par l'IAUZP 3/09
II CSK 136/05
RZECZYPOSPOLITEJ POLSKIEJ Dnia 24 lutego 2006 r.
I PK 32/09
I UK 129/09
I PK 29/10
RZECZYPOSPOLITEJ POLSKIEJ Dnia 8 czerwca 2010 r.
III CZP 49/07
Appeal court bound by procedural but not material claims; voidness considered ex officio.
I PK 219/03
Supreme Court dismisses appeal, ordering retrial for failure to address defense arguments on employee liability.