The article concerns the complex and multifaceted issue of financial liability of former members of the managementboards of capital companies for the company’s obligations, especially in the context of tax liabilities. Thereis a complexity resulting from intertwined legal regulations contained in the Commercial Companies Code andthe Tax Ordinance. Key issues discussed in the text include: the compensatory nature of liability, differencesbetween the treatment of civil and tax liabilities, and specific legal situations arising from both mistakes and intentionalactions of the management board in the context of obligations. Particular attention was paid to the judgmentof the Constitutional Tribunal, which considered the liability of a former board member and the possibilityof defending against creditors’ claims while simultaneously lacking access to documentation and legal tools afterleaving the position. The final question concerns the impact of this verdict on public law regulations and its applicationin the context of tax law.