Low tax enforcement efficiency does not equal insolvency; objective asset verification is required before shifting liability.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court partially overturned the appellate court's decision to exempt the individual from social security liabilities. The lower court had granted immunity based on the claim that enforcement against the company was ineffective due to the company's financial situation and returned mail. The Supreme Court ruled that low efficiency is not equivalent to total ineffectiveness and that the appellant failed to prove the company lacked any assets capable of satisfying the debt. Consequently, the court ordered the case to be remanded for a fresh assessment of the company's actual solvency.
Legislator headnote
AI generatedArt. 116 § 1 Ordynacji podatkowej; Art. 398 § 1 k.p.c.; Low efficiency of tax enforcement proceedings does not constitute the objective ineffectiveness required to shift liability to third parties; the creditor must prove the debtor lacks any assets capable of satisfaction.