Odpowiedzialność członków zarządu spółek kapitałowych za zaległości składkowe tych spółek w orzecznictwie

• Authors: Jolanta Strusińska-Żukowska

Title variants

EN

LIABILITY OF MANAGEMENT BOARD MEMBERS OF LIMITED LIABILITY COMPANIES AND JOINT-STOCK COMPANIES FOR ARREARS OF SOCIAL INSURANCE PREMIUMS

• Languages of publication: PL

Abstracts

EN

Serving as a member of the management board of either a limited liability company or a joint stock company is connected with risk of being liable not only for tax arrears, but also for arrears of social insurance premiums. Such member is liable for social insurance premiums unpaid by the company as a third party. He has therefore unlimited liability, joint and several with both with the company and other board members. It applies to all such obligations falling due during the period of his service as a member of the management board, regardless of whether he was listed as such in the register of companies or not, but under the condition that an earlier execution upon the company’s property proved to be vain. Management board member can exempt himself from this liability by proving that: bankruptcy was filed at the proper time, proceedings against bankruptcy were started at the proper time or not filing for bankruptcy at the proper time was through no fault of his as well as by pointing out company’s property sufficient for paying the debt off in large part.

Keywords

EN

LIABILITY OF MANAGEMENT BOARD; SOCIAL INSURANCY PREMIUMS

• Publisher: Polskie Wydawnictwo Ekonomiczne
• Journal: Praca i Zabezpieczenie Społeczne
• Year: 2012
• Issue: 1
• Pages: 19-26

Contributors

author

Jolanta Strusińska-Żukowska

• Sąd Najwyższy, Izba Pracy, Ubezpieczeń Społecznych i Spraw Publicznych, Pl. Krasińskich 2/4/6, 00-951 Warszawa 41 17, Poland