Legislator Giurisprudenza & Legislazione
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ATAS/783/2005 • CJ GE ATAS/783/2005 Generato dall'IA

Director Liability for Corporate Debts: Timing and Exhaustion of Remedies

Numero d'incarto ATAS/783/2005
Autorità giudiziaria
Giurisdizione Svizzera · Canton Ginevra (CH-GE)
Data della decisione
Esito del giudizio Accolto (Allowed)
Spese processuali a carico del ricorrente / reclamante
Apri la fonte ufficiale Archivio Entscheidsuche Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The case involves a dispute concerning the interpretation and application of statutory provisions regarding the liability of directors for corporate debts, with the lower courts having reached conflicting conclusions on the relevant timeframes for such liability and the necessity of exhausting remedies against the corporation first. The appellate court, reasoning that the specific statutory language and established precedent dictate that director liability accrues upon the corporation's default and is not contingent upon the prior exhaustion of remedies against the corporate entity, reversed the decisions to the extent they held otherwise, thereby clarifying the scope and timing of director personal liability under the governing statute.

Regesto Legislator

Generato dall'IA

Art. 66 al. 1 LTF; Director Liability for Corporate Debts: Timing and Exhaustion of Remedies: The appellate court, reasoning that the specific statutory language and established precedent dictate that director liability accrues upon the corporation's default and is not contingent upon the prior exhaustion of remedies against the corporate entity, reversed the decisions to the extent they held otherwise, thereby clarifying the scope and timing of director personal liability under the governing statute.

Parole chiave

Generato dall'IA
responsabilità degli amministratori debito sociale responsabilità per debiti ereditari esaurimento delle istanze decisione pregiudiziale in materia di assoggettamento fiscale procedura di fallimento

Disposizioni normative citate

Generato dall'IA
Art. 66 al. 1 LTF
This provision is cited in the dispositive concerning the allocation of court costs.
Generato dall'IA
C/18471/2014
Director Liability for Failure to Declare Over-Indebtedness
A/644/2018
Director's Liability for Unpaid Contributions and Indemnity for Legal Costs
A/4943/2017
Director Liability for Unpaid Social Contributions After Resignation
A/3878/2017
Director Liability for Unpaid Social Contributions in Bankruptcy
A/1283/1998
Director Liability for Unpaid Social Security Contributions

Questioni giuridiche chiave estratte da Legislator

Generato dall'IA
Art. 66 al. 1 LTF

This provision is cited in the dispositive concerning the allocation of court costs.

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