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II UK 115/08 AI generated

Supreme Court quashes appeal ruling on social security liability due to unclear execution ineffectiveness findings.

Case Number II UK 115/08
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court quashed the appellate court's final judgment that absolved a company director from social security liability. The director argued execution against the company's mortgaged property was ineffective, but the court found the appellate decision ambiguous regarding whether this constituted a permanent release or merely a temporary suspension pending further proceedings. Consequently, the case was remanded for a fresh examination of the execution ineffectiveness prerequisite.

Legislator headnote

AI generated

Art. 116 Ordynacji podatkowej; Art. 31 ustawy o systemie ubezpieczeń społecznych: A final judicial decision absolving a director from liability does not automatically satisfy the ineffectiveness of execution requirement if the factual basis regarding available assets remains unresolved or if the decision leaves open the possibility of subsequent proceedings.

Keywords

AI generated
social security liability execution ineffectiveness company director responsibility tax procedure law remand for retrial mortgaged property final judgment validity

Cited Legislation

AI generated
art. 116 Ordynacji podatkowej
art. 31 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
art. 398 § 15 k.p.c.
art. 108 § 2 k.p.c.
art. 398 § 21 k.p.c.
art. 3983 § 1 k.p.c
art. 233 § 1 k.p.c
art. 3981 § 1 k.p.c
art. 1 k.p
art. 39815 k.p.c

Cited Case Law

AI generated
II UZP 15/93

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