Supreme Court allows liability transfer to board members after company liquidation under tax code.

The Supreme Court resolved a legal question regarding whether Social Security contributions could be transferred to board members after a company's legal personality was lost due to bankruptcy liquidation. The applicants argued that the original debtor's extinction made the transfer impossible, while the court held that the lack of a primary payer does not preclude such liability. Consequently, the court ruled that the tax authority could issue a decision imposing liability on the board members despite the company's dissolution.