Legislator Case Law & Legislation
I UK 123/08 AI generated

Court held that invalid association board appointment does not automatically create liability for unpaid social insurance contributions.

Case Number I UK 123/08
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Partially Allowed

Legislator summary

AI generated

The 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 generated

Art. 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.

Keywords

AI generated
invalid association board social insurance liability void administrative act unpaid contributions legal organ status

Cited Legislation

AI generated
art. 116a Ordynacji podatkowej
art. 31 i 32 ustawy z dnia 13 października 1998 r. o systemie ubezpieczeń społecznych
art. 201 § 4 k.s.h
art. 58 k.c
art. 39 § 1 k.c
art. 39815 § 1 k.p.c
art. 108 § 2 k.p.c

Cited Case Law

AI generated
wyrok Sądu Najwyższego z 9 października 1972 r., II CR 1712/72
uchwała Sądu Najwyższego z 24 czerwca 1994 r., III CZP 81/94
wyrok Sądu Najwyższego z 14 kwietnia 1992 r., I CRN 38/92
wyrok Sądu Najwyższego z 28 maja 1991 r., I CR 410/90
III CZP 34/89
V CK 117/02
III CZP 94/06
Polish Supreme Court rules removed LLC members lose standing to sue for invalidity of their own removal resolutions.
III CZP 81/94
I CRN 38/92

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