I UK 325/10
AI generated
Supreme Court allows liability claim against all cooperative board members, ruling tax authority must decide on all jointly liable persons.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court allowed the insured's appeal against the Social Insurance Fund's decision to hold only one board member liable for social security arrears. The court found that the tax authority incorrectly selected a single debtor instead of issuing a decision establishing joint liability for all board members. Consequently, the court ruled that the authority must first determine the liability of every board member before pursuing any individual.
Legislator headnote
AI generatedArt. 376 k.c.; Art. 116 § 1 Ordynacji podatkowej: The tax authority must issue a decision establishing joint liability for all third parties subject to it before selecting a specific debtor for enforcement.
Keywords
AI generated
joint liability
tax authority
board members
social security
enforcement procedure
Cited Legislation
AI generatedArt. 376 k.c.
Art. 116 § 1 Ordynacji podatkowej
Art. 116a Ordynacji podatkowej
Art. 217 § 2 k.p.c.
Art. 278 § 1 k.p.c.
Art. 398 § 1 k.p.c.
Art. 108 § 2 k.p.c.
Art. 398 § 2 k.p.c.
art. 217 § 2 k.p.c
art. 278 § 1 k.p.c
Cited Case Law
AI generatedUZP 3/09
II CSK 136/05
Supreme Court dismisses appeal on procedural grounds regarding evidence evaluation and cost modification rules.
I PK 32/09
I UK 129/09
I PK 29/10
Supreme Court dismissed appeal; external cause requires obvious medical certificate error, not mere health deterioration.
III CZP 49/07
Appeal court bound by procedural but not material claims; voidness considered ex officio.
I PK 219/03
Supreme Court dismisses appeal, ordering retrial for failure to address defense arguments on employee liability.