II UK 40/07
AI generated
Supreme Court dismissed appeal; director liability requires enforceable claims, not just existence of receivables.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the cassation appeal against a decision holding a company director liable for unpaid social insurance contributions. The court found that mere existence of receivables against third parties was insufficient to exempt the director, as these claims were already seized by the tax office. The court ruled that liability requires proof of enforceable and payable assets, which the appellant failed to demonstrate.
Legislator headnote
AI generatedart. 31 ust. 1 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych; art. 116 § 1 ustawy z dnia 29 sierpnia 1997 r. - Ordynacja podatkowa: A director's exemption from liability for company debts requires proof of available, enforceable assets, not merely the existence of receivables.
Keywords
AI generated
director liability
social insurance contributions
enforceable claims
tax collection priority
cassation appeal
bankruptcy filing
asset availability
Cited Legislation
AI generatedart. 31 ust. 1 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
art. 116 § 1 ustawy z dnia 29 sierpnia 1997 r. - Ordynacja podatkowa
art. 5 § 2 rozporządzenia w sprawie upadłości
art. 398 § 1 k.p.c.
art. 398 § 2 k.p.c.
art. 398 § 13 k.p.c.
art. 398 § 14 k.p.c.
art. 39816 § 1 k.p.c
art. 39813 § 2 k.p.c
art. 39813 § 1 k.p.c