Legislator Case Law & Legislation
I UK 187/07 AI generated

Supreme Court dismisses appeal against liability of managing director for company social security arrears without prior tax decision.

Case Number I UK 187/07
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal filed by Andrzej M. against a lower court ruling that held him personally liable for his company's social security arrears. The court found that the tax authority was not required to issue a prior decision establishing the payer's obligation before holding the managing director responsible. Furthermore, the appellant failed to prove that enforcement against the company's assets was impossible, nor did he demonstrate that applying the liability violated social coexistence principles.

Legislator headnote

AI generated

Ordynacja podatkowa art. 116 § 1; Ordynacja podatkowa art. 332: A prior tax decision establishing the payer's obligation is not required to hold a managing director liable for a company's social security arrears, and such liability does not depend on the prior failure of enforcement against the company's assets.

Keywords

AI generated
managing director liability social security arrears tax enforcement procedure company debt transfer enforcement impossibility social coexistence principles Ordynacja podatkowa

Cited Legislation

AI generated
Ordynacja podatkowa art. 116 § 1
Ordynacja podatkowa art. 332
ustawa o zobowiązaniach podatkowych art. 40 ust. 2
ustawa o zobowiązaniach podatkowych art. 47 ust. 2
art. 477 k.p.c
art. 386 § 6 k.p.c

Cited Case Law

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