II UZP 3/08
Généré par l'IA
Management of LLC liable for unpaid social insurance contributions under Tax Ordinance Art. 116.
Pologne (PL)
Synthèse Legislator
Généré par l'IAThe Supreme Court resolved a legal question regarding whether LLC management bears liability for unpaid social insurance contributions. The Social Insurance Institution transferred this liability to the management members after execution against the company failed. The court ruled that management is liable because the Tax Ordinance applies to all social insurance contributions, not just those with specific tax links.
Regeste Legislator
Généré par l'IAArt. 116 Ordynacji Podatkowej; Art. 31, 32 Ustawy o systemie ubezpieczeń społecznych: Management of a limited liability company is liable for unpaid social insurance contributions to the Labor Fund, Guaranteed Benefits Fund, and Health Insurance Fund.
Mots-clés
Généré par l'IA
limited liability company
management liability
social insurance contributions
Tax Ordinance
systemic interpretation
Dispositions légales citées
Généré par l'IAArt. 116 Ordynacji Podatkowej
Art. 31 Ustawy o systemie ubezpieczeń społecznych
Art. 32 Ustawy o systemie ubezpieczeń społecznych