I UK 324/05 AI generated

Social security arrears constitute financial insolvency; bankruptcy filing does not negate debt significance.

Case Number I UK 324/05

Court / Authority Sąd Najwyższy

Jurisdiction

Poland (PL)

Decision Date 2006-06-14

Outcome Dismissed

Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal filed by company directors against a social security agency's liability order. The court found that outstanding social security contributions from 2000 to 2002 were significant indicators of the company's financial situation, contradicting the appellants' claim that the debt ceased to be relevant. Consequently, the court rejected the argument that filing for bankruptcy before total insolvency proved the debt was not a factor in the company's financial state.

Legislator headnote

AI generated

Art. 116 § 1 Ordynacji podatkowej; art. 5 Prawa upadłościowego: Arrears of social security contributions constitute a significant factor in assessing the financial situation of a company, and the filing of a bankruptcy petition does not negate the existence of a continuing debt obligation.

Keywords

AI generated

social security arrears financial insolvency bankruptcy filing joint liability Supreme Court cassation

Cited Legislation

AI generated

Art. 116 § 1 Ordynacji podatkowej

Art. 5 Prawa upadłościowego

art.227 k.p.c

art. 233 § 1 k.p.c

art. 278 § 1 k.p.c

art. 6 k.c

art. 378 § 1 k.p.c

art. 382 k.p.c

art. 232 k.p.c

art. 328 § 2 k.p.c

Social security arrears constitute financial insolvency; bankruptcy filing does not negate debt significance.

Legislator summary

Legislator headnote

Keywords

Cited Legislation

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