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I UK 113/11 Généré par l'IA

Social security liability transfer to manager dismissed; procedural time limits and statute of limitations apply.

Numéro de cause I UK 113/11
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 regarding the transfer of social security debt to a company manager. The appellant argued that the administrative body failed to consider evidence and violated procedural rules, but the court held that such arguments are inadmissible under the Civil Procedure Code. The court clarified that material law provisions regarding time limits and statute of limitations must be applied ex officio, yet the specific procedural defect cited did not justify overturning the lower court's decision.

Regeste Legislator

Généré par l'IA

Art. 116 § 1 Ordynacji podatkowej; art. 316 § 1 k.p.c.; Art. 398 § 3 k.p.c.; Art. 3981 § 1 k.p.c.; Art. 31 ust. 1 k.r.s.: The Supreme Court's review of facts and evidence is limited; procedural defects regarding evidence assessment are inadmissible grounds for cassation, while material law time limits are applied ex officio.

Mots-clés

Généré par l'IA
social security liability company manager statute of limitations administrative procedure cassation appeal evidence assessment ex officio review

Dispositions légales citées

Généré par l'IA
art. 116 § 1 Ordynacji podatkowej
art. 31 ust. 1 k.r.s.
art. 316 § 1 k.p.c.
art. 398 § 3 k.p.c.
art. 3981 § 1 k.p.c.
art. 118 § 2 Ordynacji podatkowej
art. 5 k.c
art. 391 § 1 k.p.c
art. 366 § 1 k.c
art. 376 k.c

Jurisprudence citée

Généré par l'IA
I UK 330/10
Supreme Court dismissed appeal, ruling that issuing a decision does not include its service for tax liability. The court held that 'issuing' and 'serving' are distinct legal concepts under tax law. Consequently, the Social Insurance Agency's transfer of liability to board members was upheld.
I UK 172/07
I UK 325/10
Supreme Court allows liability claim against all cooperative board members, ruling tax authority must decide on all jointly liable persons.
I UK 95/09
II UK 258/09
Social security contributions arrears after settlement agreement do not exempt management from bankruptcy liability.
II UK 265/10
Supreme Court quashes appeal ruling on manager liability for social security contributions in bankruptcy context.
II UK 352/10
Supreme Court dismisses appeal against liability of board members for unpaid social security contributions under tax code.

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