Supreme Court dismisses appeal; accountant's failure to verify balance sheet constitutes serious breach justifying dismissal from director role.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the plaintiff's cassation appeal against his dismissal from the director position of a state-owned enterprise. The court found that the plaintiff failed to submit a verified balance sheet to the workers' council by the statutory deadline, constituting a serious breach of duties under the Accounting Act. Consequently, the court ruled that this negligence justified the denial of his right to a farewell gift under the State-Owned Enterprises Act.
Legislator headnote
AI generatedArt. 4 ust. 4 ustawy o rachunkowości; Art. 52 ustawy o rachunkowości; Art. 39 ust. 2 pkt 2 ustawy o przedsiębiorstwach państwowych; Art. 52 § 1 pkt 1 Kodeksu pracy: Failure to timely verify and present a balance sheet to the workers' council constitutes a serious breach of employee duties, justifying dismissal from the director position and the consequent loss of the right to a farewell gift.