Supreme Court dismissed cassation appeal against social security liability decision regarding ineffective execution.
Legislator summary
AI generatedThe Supreme Court dismissed Janusz N.'s cassation appeal against a lower court ruling that upheld his liability for social security contributions. The court found that execution against the company was partially ineffective and that N., as a board member, failed to provide sufficient assets to satisfy the debt. The court rejected N.'s argument that the lower court erred in fact-finding regarding the company's assets and the timing of the execution's ineffectiveness.
Legislator headnote
AI generatedArt. 244 k.p.c.; Art. 116 § 1 Ordynacji podatkowej; A document ordering the suspension of execution is an official document linked to the presumption of ineffectiveness of execution, and the court correctly applied these provisions to determine liability based on established facts.