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II UK 83/09 AI generated

Social security contributions restructuring procedure counts as bankruptcy prevention for manager liability.

Case Number II UK 83/09
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court dismissed the plaintiff's cassation appeal against a social security agency's decision to hold a company manager liable for unpaid contributions. The court found that the company was a business entity capable of bankruptcy, and the manager failed to file a bankruptcy petition or initiate a restructuring procedure to prevent it. Consequently, the court ruled that the restructuring process regarding social security debts constituted a valid bankruptcy prevention measure, thereby absolving the manager of liability.

Legislator headnote

AI generated

Art. 116 § 1 pkt 1 Ordynacji podatkowej; Art. 31 ustawy o systemie ubezpieczeń społecznych: The concept of 'procedure preventing bankruptcy' encompasses restructuring proceedings concerning social security contributions and other Social Insurance Fund debts, provided the entity is a business entity with bankruptcy capacity.

Keywords

AI generated
social security contributions bankruptcy prevention procedure restructuring proceedings manager liability business entity capacity Social Insurance Fund tax administrative code

Cited Legislation

AI generated
Art. 116 § 1 pkt 1 Ordynacji podatkowej
Art. 31 ustawy o systemie ubezpieczeń społecznych
ustawa z dnia 30 sierpnia 2002 r. o restrukturyzacji niektórych należności publicznoprawnych od przedsiębiorców
ustawa z dnia 19 listopada 1999 r. Prawo działalności gospodarczej
Prawo upadłościowe z 1934 r.
art. 151 § 3 k.s.h
art. 232 k.p.c
art. 378 § 1 k.p.c
art. 382 k.p.c
art. 468 § 2 pkt 4 k.p.c

Cited Case Law

AI generated
III CZP 49/07
Appeal court bound by procedural but not material claims; voidness considered ex officio.
II CSK 132/05
RZECZYPOSPOLITEJ POLSKIEJ Dnia 23 lutego 2006 r.
III CSK 5/05
Supreme Court vacates eviction order, holding construction contributions are not legal retention claims under Civil Code.
I PK 169/05
Supreme Court dismisses appeal, ruling discrimination claims invalid due to procedural errors and temporal gaps in mobbing laws.
I UK 205/08
Supreme Court dismisses debt collection during restructuring period under Polish public aid law.

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