II UZP 25/94 AI generated

Supreme Court rules bankruptcy trustee does not personally pay social insurance debts from personal assets.

Case Number II UZP 25/94

Court / Authority Sąd Najwyższy

Jurisdiction

Poland (PL)

Decision Date 1994-09-28

Outcome Partially Allowed

Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court resolved a legal question regarding whether a bankruptcy trustee is personally liable for unpaid social insurance contributions. The Social Insurance Fund charged the trustee for debts incurred by the bankrupt company's continued employment of staff after the bankruptcy declaration. The court held that the trustee is not a taxpayer or payer under social insurance law and thus does not bear personal liability for these obligations. Consequently, the claim must be pursued against the bankruptcy estate as a privileged debt rather than the trustee's individual assets.

Legislator headnote

AI generated

Art. 476 § 2 k.p.c.; Art. 23 ust. 1 ustawy o organizacji i finansowaniu ubezpieczeń społecznych; The bankruptcy trustee is not personally liable for social insurance contributions owed by the bankrupt entity, as the trustee is not a taxpayer or payer under the relevant statutes.

Keywords

AI generated

bankruptcy trustee liability social insurance contributions personal asset responsibility privileged bankruptcy debt taxpayer status employer obligation Social Insurance Fund

Cited Legislation

AI generated

art. 476 § 2 k.p.c.

art. 23 ust. 1 ustawy z dnia 25 listopada 1986 r. o organizacji i finansowaniu ubezpieczeń społecznych

art. 90 rozporządzenia Prezydenta Rzeczypospolitej Polskiej z dnia 24 października 1934 r. Prawo upadłościowe

art. 14 ustawy z dnia 19 grudnia 1980 r. o zobowiązaniach podatkowych

art. 3 ust. 3 ustawy z dnia 19 grudnia 1980 r. o zobowiązaniach podatkowych

art. 150 Prawa upadłościowego

art. 204 § 1 Prawa upadłościowego

art. 391 k.p.c

art. 476 § 2 k.p.c

art. 476 § 2 pkt 1 k.p.c

Supreme Court rules bankruptcy trustee does not personally pay social insurance debts from personal assets.

Legislator summary

Legislator headnote

Keywords

Cited Legislation

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