Supreme Court held former board members liable for social security debts incurred during their tenure under tax code.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal filed by a former board member against a social security fund's liability decision. The court found that the individual was liable for unpaid social security contributions accumulated while serving as the sole board member between 2001 and 2002. The court rejected the argument that the law only applies to current board members, ruling that such an interpretation would render the liability provision illusory and unjust to creditors.
Legislator headnote
AI generatedArt. 116 § 1 Ordynacji podatkowej; Art. 398 § 1 k.p.c.: The provision establishing liability for tax obligations applies to former board members who held office during the period the debt arose, preventing an interpretation that would exempt them based on their subsequent departure.