Supreme Court rules temporary managers of state enterprises are not tax liability guarantors under Ordinance.

The Supreme Court dismissed the legal question regarding whether temporary managers of state enterprises fall under the definition of managing organs liable for tax debts. The court found that such individuals do not constitute 'managing organs' as defined in the Tax Ordinance, unlike members of the board of a limited liability company. Consequently, the court held that the subsidiary liability for unpaid social security contributions cannot be extended to these temporary managers based on the statutory text.