Court held that invalid association board appointment does not automatically create liability for unpaid social insurance contributions.
Legislator summary
AI generatedThe Supreme Court partially allowed the cassation appeal, remanding the case for a new decision on liability for unpaid social insurance contributions. The insureds argued they were liable because their names appeared in the court registry as board members, despite the association's board being appointed in violation of the law. The court ruled that since the board appointment was invalid, the individuals could not be considered legal organs of the association, and thus the lower court failed to examine whether they actually acted without authority.
Legislator headnote
AI generatedArt. 116a Ordynacji podatkowej; art. 31, 32 ustawy o systemie ubezpieczeń społecznych: The mere appearance of individuals in the court registry as board members does not establish liability for unpaid social insurance contributions if the board was appointed in violation of legal requirements, as such an appointment is void and does not create legal consequences.