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II UZP 3/08 AI generated

Management of LLC liable for unpaid social insurance contributions under Tax Ordinance Art. 116.

Case Number II UZP 3/08
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Allowed / Granted
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Legislator summary

AI generated

The Supreme Court resolved a legal question regarding whether LLC management bears liability for unpaid social insurance contributions. The Social Insurance Institution transferred this liability to the management members after execution against the company failed. The court ruled that management is liable because the Tax Ordinance applies to all social insurance contributions, not just those with specific tax links.

Legislator headnote

AI generated

Art. 116 Ordynacji Podatkowej; Art. 31, 32 Ustawy o systemie ubezpieczeń społecznych: Management of a limited liability company is liable for unpaid social insurance contributions to the Labor Fund, Guaranteed Benefits Fund, and Health Insurance Fund.

Keywords

AI generated
limited liability company management liability social insurance contributions Tax Ordinance systemic interpretation

Cited Legislation

AI generated
Art. 116 Ordynacji Podatkowej
Art. 31 Ustawy o systemie ubezpieczeń społecznych
Art. 32 Ustawy o systemie ubezpieczeń społecznych

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