Social Security Court rejects manager's hope-based defense against subsidiary liability for company debts.
Poland (PL)
Legislator summary
AI generatedThe Supreme Social Security Court dismissed the appeal filed by Anna Ś. and Aleksander R. against the Social Security Office's decision to hold them subsidiarily liable for company debts. The applicants argued that their resignation and hope for future profits exempted them from liability, but the court found this reasoning invalid. The court ruled that hope for income does not constitute lack of fault, and the company's financial condition at the time was not sufficient to justify non-liability.
Legislator headnote
AI generatedArt. 1 § 1 rozporządzenia Prezydenta Rzeczypospolitej z dnia 24 października 1934 r. Prawo upadłościowe; Art. 2 Prawa upadłościowego: Hope for future income or profits does not exempt a company manager from subsidiary liability for social security contributions if the company ceased paying debts.