Abstract
<div><p>The study is devoted to the problem of management board members’ liability for social insurance contributions arising during the course of proceedings with the option of concluding an arrangement based on the provisions of both the Bankruptcy and Reorganization Law and the Restructuring Law. It defends the view that a member of the management board is not responsible for liabilities under social security contributions arising during the course of proceedings with the option of concluding an arrangement, initiated in good time, conducted on the basis of the provisions of the Bankruptcy and Reorganization Law as well as on the provisions of the Restructuring Law.</p></div>
Highlights
The study is devoted to the problem of management board members’ liability for social insurance contributions arising during the course of proceedings with the option of concluding an arrangement based on the provisions of both the Bankruptcy and Reorganization Law and the Restructuring Law
It defends the view that a member of the management board is not responsible for liabilities under social security contributions arising during the course of proceedings with the option of concluding an arrangement, initiated in good time, conducted on the basis of the provisions of the Bankruptcy and Reorganization Law as well as on the provisions of the Restructuring Law
This study concerns the problem of the existence of liability of members of the management board of a capital company, with the registered seat in Poland, for the company’s obligations under social security contributions arising during the course of the procedure with the option of concluding an arrangement, conducted on the basis of the provisions of the Bankruptcy and Reorganization Law Act as well as on the provisions of the Restructuring Law Act
Summary
Members of a Capital Company for Liabilities under Social Security Contributions Arising during. 38 The Supreme Court in its resolution of 8 October 2015 (III CZP 54/15, not published) accepted that “liabilities due to the remuneration of the temporary court supervisor, not enforced from a limited liability company for which a petition for bankruptcy was dismissed pursuant to Article 13 (1) of the Bankruptcy and Reorganization Law, are covered by Article 299 § 1 of the Commercial Companies Code responsibility of board members” This view was motivated as follows: “[...] the obligation for the company – the debtor to pay court costs including remuneration of the temporary court supervisor arises after filing for bankruptcy, in circumstances such as those in the case, there are no grounds to establish that there is no causal link between the damage resulting from the impossibility of enforcing this obligation from the company and failure to submit a bankruptcy petition in due time. Due to the dismissal of the late bankruptcy petition due to the fact that
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