Legislator Case Law & Legislation
II UK 146/10 AI generated

Social security contributions are self-calculated debts; managers cannot evade liability citing lack of assets.

Case Number II UK 146/10
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the cassation appeal filed by a former company board member against a social security fund's claim for unpaid contributions. The court held that such contributions are self-calculated debts owed immediately without prior summons, and the social security agency is not obligated to exhaust all assets of the insolvent company before pursuing individual liability. Consequently, the board member remains liable for non-expired debts despite the company's bankruptcy and lack of available assets.

Legislator headnote

AI generated

Art. 116 § 1 pkt 2 Ordynacji podatkowej; art. 3 ust. 1 ustawy o systemie ubezpieczeń społecznych: Social security contributions are self-calculated debts where the creditor is not required to demonstrate the impossibility of full recovery from the company before pursuing the individual liability of a board member.

Keywords

AI generated
social security contributions self-calculated debts board member liability company bankruptcy Ordynacja podatkowa exhaustion of assets non-expired debts

Cited Legislation

AI generated
art. 116 § 1 pkt 2 Ordynacji podatkowej
art. 3 ust. 1 ustawy o systemie ubezpieczeń społecznych
art. 208 § 2 k.s.h.
art. 398 § 14 k.p.c.
art. 39813 § 2 k.p.c
art. 208 § 2 k.s.h
art. 39814 k.p.c

Cited Case Law

AI generated

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