Supreme Court rules temporary managers of state enterprises are not tax liability guarantors under Ordinance.
Legislator summary
AI generatedThe 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.
Legislator headnote
AI generatedArt. 116a Ordynacji podatkowej; Art. 33a, Art. 66 ust. 1 ustawy o przedsiębiorstwach państwowych: Persons appointed as temporary managers or interim administrators of state-owned enterprises do not belong to the category of members of managing organs of other legal persons within the meaning of Art. 116a of the Tax Ordinance.