Supreme Court dismisses tax liability claim against company director for late bankruptcy filing, ruling liability applies to the specific deadline date.

The Supreme Court dismissed the cassation appeal filed by two company directors against the Social Insurance Institution regarding unpaid social security contributions. The court held that the director's liability for failing to file a bankruptcy petition in time must be assessed specifically at the moment the filing deadline expired, not at the time the company became insolvent. Consequently, the court found no fault on the part of the directors since they filed the petition within the legally required two-week period following the insolvency trigger.