Legislator Case Law & Legislation
II UK 47/06 AI generated

Supreme Court dismisses liability claim against company managers for tax debts due to lack of actual management duties.

Case Number II UK 47/06
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court of Poland quashed the appellate court's judgment holding company managers liable for unpaid social security contributions. The court found that the lower court failed to verify whether the managers had actually performed their duties or were merely nominal figures. Consequently, the court ruled that liability under the Tax Ordinance is accessory and requires proof of actual performance of obligations, which was not established in this case.

Legislator headnote

AI generated

Art. 116 ust. 1 Ordynacji podatkowej; Art. 116 ust. 2 Ordynacji podatkowej: Liability of company board members as third parties is accessory and subsidiary, arising only upon non-performance or improper performance of obligations by the debtor, requiring proof of actual duty execution rather than mere formal appointment.

Keywords

AI generated
tax liability company board members third party liability accessory liability actual performance of duties social security contributions tax ordinance

Cited Legislation

AI generated
Art. 116 ust. 1 Ordynacji podatkowej
Art. 116 ust. 2 Ordynacji podatkowej
Art. 217 § 2 k.p.c.
Art. 393 § 1 k.p.c.
Art. 108 § 2 k.p.c.
art. 3983 § 1 k.p.c
art. 227 k.p.c
art. 217 § 1 k.p.c
art. 299 k.s.h
art. 217 § 2 k.p.c

Cited Case Law

AI generated
II CKN 608/98
I ACa 307/00
V CK 198/02

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text