II UKN 445/97
AI generated
Buyer of property part jointly liable for seller's social security tax arrears proportional to asset value ratio.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court quashed the appellate court's judgment regarding the buyer's liability for the seller's social security contributions. The lower courts disagreed on whether the buyer was liable for the full amount or only a portion proportional to the acquired assets. The Supreme Court found a factual discrepancy regarding the seller's cessation of business activities between the lower courts, necessitating a remand for clarification.
Legislator headnote
AI generatedart. 45 ust. 1 ustawy o zobowiązaniach podatkowych; The buyer of a part of the assets is jointly liable for the seller's tax arrears in the same proportion as the value of the acquired part bears to the total value of the seller's assets on the date of the transaction.
Keywords
AI generated
tax obligations
social security contributions
property transfer
joint liability
proportional responsibility
asset valuation
tax arrears
Cited Legislation
AI generatedart. 45 ust. 1 ustawy z dnia 19 grudnia 1980 r. o zobowiązaniach podatkowych
§ 1 pkt 12 rozporządzenia Rady Ministrów z dnia 16 lutego 1989 r.
art. 43 ust. 1 ustawy o zobowiązaniach podatkowych
art. 477 § 2 KPC
art. 393 1 pkt 2 KPC
art. 393 13 KPC