The article aims at presenting a cross-sectional study of the legal basis and limits of the liability of management board members of a limited liability company for public legal and private legal obligations of a company, with particular emphasis laid on the Article 299 of Commercial Companies Code in view of Article 116 of Tax Ordinance Act and Articles 31 and 32 of Social Insurance Act. The article specifies and analyzes the most significant views of the representatives of judicature and the practical, albeit often disparate stances and judicial resolutions on the discussed subject. Can the judicial decisions and legal theory of the previous years resolve all interpretative doubts connected with the issue in order to create a unified and coherent notion of the liability? By commenting on the specific regulations, the author applies the assemblage of views of the legal literature and judicature in order to systemize the presented study of court decisions and at the same time develops an authorial view on the issues in an attempt to enrich the judicial polemics.
The commitment of a member of the management board of the limited company based on Art. 299 § 1 of the Code of Commercial Companies, arises at the moment of ineffectiveness of the execution conducted against the company. Such a state raises the question whether the liability of a member of the management board may exert direct legal effects on his spouse, especially with whom he remains in the system of common property. The practice reveals difficulties in determining the spouse’s liability in the event of the company’s insolvency, which prompts the analysis.
PL
Zobowiązanie członka zarządu spółki z o.o. na podstawie art. 299 § 1 Kodeksu spółek handlowych powstaje w chwili bezskuteczności egzekucji prowadzonej wobec spółki. Stan taki rodzi pytanie, czy odpowiedzialność członka zarządu może wywierać bezpośrednie skutki prawne dla jego małżonka, zwłaszcza z którym pozostaje on w ustroju wspólności majątkowej. Praktyka ujawnia trudności w ustaleniu zakresu odpowiedzialności współmałżonka w sytuacji niewypłacalności spółki, co skłania do podjęcia niniejszej analizy.
The article aims at presenting a cross-sectional study of the legal basis and limits of the liability of management board members of a limited liability company for public legal and private legal obligations of a company, with particular emphasis laid on the Article 299 of Commercial Companies Code in view of Article 116 of Tax Ordinance Act and Articles 31 and 32 of Social Insurance Act. The article specifies and analyzes the most significant views of the representatives of judicature and the practical, albeit often disparate stances and judicial resolutions on the discussed subject. Can the judicial decisions and legal theory of the previous years resolve all interpretative doubts connected with the issue in order to create a unified and coherent notion of the liability? By commenting on the specific regulations, the author applies the assemblage of views of the legal literature and judicature in order to systemize the presented study of court decisions and at the same time develops an authorial view on the issues in an attempt to enrich the judicial polemics.
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