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II UK 341/07 Generato dall'IA

Former board member as liquidator held personally liable for social security contributions due to ineffective company execution.

Numero d'incarto II UK 341/07
Autorità giudiziaria
Giurisdizione Polonia (PL)
Data della decisione
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 Krzysztof M. against a lower court decision ordering him to pay social security arrears. The court found that as the company's liquidator, M. failed to file for bankruptcy within the statutory deadline and could not demonstrate that the company's assets were insufficient for execution. Consequently, the court ruled that M. bears personal liability for the debts arising from the ineffective execution against the liquidated company.

Regesto Legislator

Generato dall'IA

Art. 116 § 1 Ordynacji podatkowej; Art. 31 ustawy o systemie ubezpieczeń społecznych: A former board member appointed as liquidator bears personal liability for social security contributions due to the ineffectiveness of execution against the liquidated company if they failed to timely file for bankruptcy.

Parole chiave

Generato dall'IA
social security contributions liquidation liability ineffective execution bankruptcy filing deadline personal liability of liquidator Ordynacja podatkowa system ubezpieczeń społecznych

Disposizioni normative citate

Generato dall'IA
art. 116 § 1 Ordynacji podatkowej
art. 31 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
art. 298 k.h.
art. 378 k.p.c
art. 328 § 2 k.p.c
art. 391 § 1 k.p.c
art. 299 k.s.h
art.39814 k.p.c

Giurisprudenza citata

Generato dall'IA
IV CK 219/02
I FSK 257/05
III CSK 2/07
Supreme Court dismisses liquidator's liability under Art. 299 KSH, limiting it to director tenure period.
IV CK 415/05
Supreme Court dismisses appeal against liquidator liability, ruling Art. 299 KSH applies only to board members, not liquidators.
III CZP 8/03
Polish Supreme Court ruled Saturdays are not statutory holidays under Civil Code Art. 115 for procedural deadlines.
III CZP 162/92
III CZP 118/06
Supreme Court holds that management liability under Art. 299 k.s.h. covers process costs and failed execution costs.

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