Legislator Giurisprudenza & Legislazione
II UK 146/10 Generato dall'IA

Social security contributions are self-calculated debts; managers cannot evade liability citing lack of assets.

Numero d'incarto II UK 146/10
Autorità giudiziaria
Giurisdizione Polonia (PL)
Data della decisione
Esito del giudizio Respinto (Dismissed)

Sintesi Legislator

Generato dall'IA

The Supreme Court dismissed the cassation appeal filed by a former company board member against a social security fund's claim for unpaid contributions. The court held that such contributions are self-calculated debts owed immediately without prior summons, and the social security agency is not obligated to exhaust all assets of the insolvent company before pursuing individual liability. Consequently, the board member remains liable for non-expired debts despite the company's bankruptcy and lack of available assets.

Regesto Legislator

Generato dall'IA

Art. 116 § 1 pkt 2 Ordynacji podatkowej; art. 3 ust. 1 ustawy o systemie ubezpieczeń społecznych: Social security contributions are self-calculated debts where the creditor is not required to demonstrate the impossibility of full recovery from the company before pursuing the individual liability of a board member.

Parole chiave

Generato dall'IA
social security contributions self-calculated debts board member liability company bankruptcy Ordynacja podatkowa exhaustion of assets non-expired debts

Disposizioni normative citate

Generato dall'IA
art. 116 § 1 pkt 2 Ordynacji podatkowej
art. 3 ust. 1 ustawy o systemie ubezpieczeń społecznych
art. 208 § 2 k.s.h.
art. 398 § 14 k.p.c.
art. 39813 § 2 k.p.c
art. 208 § 2 k.s.h
art. 39814 k.p.c

Giurisprudenza citata

Generato dall'IA

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