Supreme Court dismisses liability claim against company managers for tax debts due to lack of actual management duties.

The Supreme Court of Poland quashed the appellate court's judgment holding company managers liable for unpaid social security contributions. The court found that the lower court failed to verify whether the managers had actually performed their duties or were merely nominal figures. Consequently, the court ruled that liability under the Tax Ordinance is accessory and requires proof of actual performance of obligations, which was not established in this case.