III UK 24/07
AI generated
Criminal conviction for tax evasion bars a manager from claiming timely bankruptcy filing to avoid tax liability.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal filed by a former company manager regarding his joint tax liability. The court found that a final criminal conviction for failing to file a bankruptcy petition within the statutory period established the specific timeframe for this obligation. Consequently, the manager could not successfully argue that he filed the bankruptcy request in time, as the criminal judgment precluded contrary evidence.
Legislator headnote
AI generatedArt. 116 § 1 Ordynacji podatkowej; Art. 586 Kodeksu spółek handlowych: A manager of a commercial company cannot successfully defend against tax liability by claiming timely bankruptcy filing if convicted in a final criminal judgment for the crime of failing to file such a petition.
Keywords
AI generated
tax liability
bankruptcy filing
criminal conviction
manager responsibility
time limit
joint liability
preclusive effect
Cited Legislation
AI generatedart. 116 § 1 Ordynacji podatkowej
art. 586 Kodeksu spółek handlowych
art. 11 k.p.c.
art. 3983 § 1 k.p.c
art. 5 k.p.c
art. 328 § 2 k.p.c
art. 11 k.p.c
art. 233 k.p.c
art. 3983 § 3 k.p.c
art. 39814 k.p.c