II UK 85/06 KI-generiert

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

Geschäftsnummer II UK 85/06

Gericht / Behörde Sąd Najwyższy

Rechtsordnung

Polen (PL)

Entscheiddatum 2006-10-17

Ausgang Abgewiesen (Dismissed)

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Legislator-Zusammenfassung

KI-generiert

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.

Legislator-Regeste

KI-generiert

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.

Schlagwörter

KI-generiert

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

Zitierte Gesetzesbestimmungen

KI-generiert

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.

Legislator-Zusammenfassung

Legislator-Regeste

Schlagwörter

Zitierte Gesetzesbestimmungen

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