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II UK 341/07 AI generated

Former board member as liquidator held personally liable for social security contributions due to ineffective company execution.

Case Number II UK 341/07
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal filed by Krzysztof M. against a lower court decision ordering him to pay social security arrears. The court found that as the company's liquidator, M. failed to file for bankruptcy within the statutory deadline and could not demonstrate that the company's assets were insufficient for execution. Consequently, the court ruled that M. bears personal liability for the debts arising from the ineffective execution against the liquidated company.

Legislator headnote

AI generated

Art. 116 § 1 Ordynacji podatkowej; Art. 31 ustawy o systemie ubezpieczeń społecznych: A former board member appointed as liquidator bears personal liability for social security contributions due to the ineffectiveness of execution against the liquidated company if they failed to timely file for bankruptcy.

Keywords

AI generated
social security contributions liquidation liability ineffective execution bankruptcy filing deadline personal liability of liquidator Ordynacja podatkowa system ubezpieczeń społecznych

Cited Legislation

AI generated
art. 116 § 1 Ordynacji podatkowej
art. 31 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
art. 298 k.h.
art. 378 k.p.c
art. 328 § 2 k.p.c
art. 391 § 1 k.p.c
art. 299 k.s.h
art.39814 k.p.c

Cited Case Law

AI generated
IV CK 219/02
I FSK 257/05
III CSK 2/07
Supreme Court dismisses liquidator's liability under Art. 299 KSH, limiting it to director tenure period.
IV CK 415/05
Supreme Court dismisses appeal against liquidator liability, ruling Art. 299 KSH applies only to board members, not liquidators.
III CZP 8/03
Polish Supreme Court ruled Saturdays are not statutory holidays under Civil Code Art. 115 for procedural deadlines.
III CZP 162/92
III CZP 118/06
Supreme Court holds that management liability under Art. 299 k.s.h. covers process costs and failed execution costs.

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