Supreme Court dismissed appeal against social security liability ruling for company board member after failed execution.

The Supreme Court dismissed the cassation appeal filed by Cezary W. against a Social Security Institution decision imposing liability for unpaid social security contributions. The court found that the board member was correctly held responsible because the execution against the company's assets proved entirely ineffective, and he failed to prove any statutory exemption. The court ruled that the burden of proving exemption lies with the board member, and since he did not demonstrate that assets existed for execution or that bankruptcy proceedings were timely filed, the liability stands.