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II UK 100/07 AI generated

Supreme Court dismisses appeal; lack of bankruptcy knowledge does not exempt manager from social security liability.

Case Number II UK 100/07
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court dismissed Jarosław S.'s cassation appeal against a social security liability decision. The court found that as a company manager, S. failed to file for bankruptcy when the company ceased paying contributions, a fact indicating his fault under tax procedure law. Consequently, the court ruled that mere lack of knowledge regarding the company's financial state does not absolve a manager of liability for unpaid social security contributions.

Legislator headnote

AI generated

Art. 116 § 1 pkt 1 lit. b Ordynacji podatkowej; Art. 31 ustawy o systemie ubezpieczeń społecznych: A manager's lack of knowledge regarding a company's financial condition does not constitute an exemption from liability for unpaid social security contributions if the manager failed to initiate bankruptcy proceedings in a timely manner.

Keywords

AI generated
manager liability social security contributions bankruptcy proceedings tax procedure law fault determination cassation appeal ZUS liability

Cited Legislation

AI generated
Art. 116 § 1 pkt 1 lit. b Ordynacji podatkowej
Art. 31 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
Art. 116 § 2 Ordynacji podatkowej
Art. 47 ust. 1 pkt 3 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
Art. 398 § 14 k.p.c.
art. 233 k.p.c
art. 39813 § 2 k.p.c
art. 3983 § 1 k.p.c
art. 3983 § 3 k.p.c
art. 3983 k.p.c

Cited Case Law

AI generated
C.II. 2283/35, OSP 1936 nr 12, poz. 727
Po.C. 59/48, OSN 1948 nr 3, poz. 85
1 CO 21/54, OSN 1955 nr 3, poz. 50
II UKN 56/99, OSNP 2000 nr 22, poz. 829
II UKN 475/00, OSNP 2003 nr 8, poz. 210
V CK 38/04, Przegląd Sądowy 2005 nr 10, s. 130
V CK 38/04

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