II UK 85/06 Generato dall'IA

CEO not exempt from tax liability for company debts due to lack of bankruptcy filing knowledge.

Numero d'incarto II UK 85/06

Autorità giudiziaria Sąd Najwyższy

Giurisdizione

Polonia (PL)

Data della decisione 2006-10-17

Esito del giudizio Respinto (Dismissed)

Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Supreme Court dismissed the cassation appeal filed by two company executives against a social security contribution order. The court found that the CEO remained liable for debts incurred while he held the position, as the company's financial management was outsourced and he did not know the company's financial state. The court ruled that the CEO's subjective belief about his resignation or the new CEO's assumption of debt did not legally exempt him from responsibility.

Regesto Legislator

Generato dall'IA

Art. 116 Ordynacji podatkowej; Art. 5 Prawa upadłościowego: Knowledge of a company's financial status is not a prerequisite for a manager's liability for tax arrears, and a successor's declaration of assumption of debt does not release previous managers from public law obligations.

Parole chiave

Generato dall'IA

tax liability bankruptcy filing company management social security contributions manager responsibility public law debts cassation appeal

Disposizioni normative citate

Generato dall'IA

art. 116 Ordynacji podatkowej

art. 5 § 1 Prawa upadłościowego

art. 5 § 2 Prawa upadłościowego

art. 4 § 2 pkt 2 Prawa upadłościowego

art. 203 § 1 Kodeksu spółek handlowych

art. 202 § 5 Kodeksu spółek handlowych

art. 398 § 14 k.p.c.

art. 3983 § 1 k.p.c

art. 379 pkt 5 k.p.c

art. 45 ust. 1 Konstytucji

CEO not exempt from tax liability for company debts due to lack of bankruptcy filing knowledge.

Sintesi Legislator

Regesto Legislator

Parole chiave

Disposizioni normative citate

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