In the face of changing regulations and court practices, the issue of liability of management board members for the tax liabilities of limited liability companies, even after their formal dismissal, constitutes a significant challenge for legal practice. The latest case law, including the final judgment of the Polish Supreme Administrative Court, sheds new light on the interpretation of the provisions regarding the scope and conditions of this liability. Analysis of these judgments, in the context of Art. 116 paragraph 1 and 2 of the Polish Tax Ordinance and the Commercial Companies Code, reveals that dismissal from the management board is not in itself a sufficient basis for exemption from liability if actual actions prove the continuation of performing the function. In the context of company management, it is crucial to monitor changes in case law and legal regulations that may affect the interpretation of the duties and responsibilities of management board members. New court decisions may bring changes in the understanding of company management regulations, emphasizing the importance of appropriate documentation and procedures. For managers and legal advisors, continuous monitoring and adaptation to current legal requirements becomes an essential element of effective risk management and avoiding potential legal consequences.
This article was prepared by KIELTYKA GLADKOWSKI based on legal assistance provided to clients operating in language models and synthetic data in technology transactions.
Natural language generation
Natural language processing (NLP) involves enabling computers to understand human language in written and oral form. This process covers many fields such as computer science, artificial intelligence, linguistics and data science.
To establish a limited liability company, the establishment of a management board is required. All members of the management board are required to sign the application for entry of the company into the register. One of the first obligations of the management board is to report the formation of the company to the appropriate registry court. Remaining a member of the management board involves a number of different duties that the member must fulfill.
Duty to represent the company and manage its affairs
On May 6, 2024, the Attorney Bar in which KIEŁTYKA GŁADKOWSKI’S lawyers are associated is organizing local elections in which our lawyers will take part. KIEŁTYKA GŁADKOWSKI’S lawyers actively participate as members of the Bar in the life of the Bar in Krakow. In this case, it will be the implementation of resolution 10/2010 of the 9th National Congress of Attorneys in accordance with the announcement of the local government elections in Krakow and individual resolutions.
The above meeting is one of the stages of rotation of the governing bodies of the Bar profession in Poland.
Central Register of Debtors and Insolvencies in Poland – implementation of Regulation 2015/848
The deadline for the implementation of the duty by Poland for the purposes of e-Justice system of the obligations under the Regulation 2015/848 of the European Parliament and of the Council of 20 May 2015 on insolvency proceedings was in principle the year 2018. Currently there functions the centralized Register of Debtors, but the register is still not fully functionable. The specific Act of law that implemented the provisions of the Regulation is the Act of December 6, 2018 on the National Register of Debtors (consolidated text: Journal of Laws of 2021, item 1909, as amended).
