Supreme Court dismisses liability exemption for company director due to lack of fault in bankruptcy filing. Director resigned but company faced bankruptcy obligations requiring formal filing.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the applicant's appeal against a social insurance fund decision holding him jointly liable for unpaid social contributions. Although the director resigned from his position, the court found he remained liable because he did not file for bankruptcy when the company's financial situation demanded it. The court ruled that mere resignation without fulfilling active bankruptcy obligations does not exempt a director from liability under the relevant tax and social insurance laws.
Legislator headnote
AI generatedArt. 116 § 1, 2 Ordynacji podatkowej; Art. 298 § 1, 2 k.h.: A company director remains liable for social insurance debts if they failed to file for bankruptcy when required by the company's financial situation, as resignation alone without active fulfillment of bankruptcy obligations does not exempt them from liability.