Odpowiedzialność podatkowa członka zarządu spółki kapitałowej, której jedynym wierzycielem jest Skarb Państwa
The tax liability of management board member of a company whose only creditor is the state treasury

Summary/Abstract: This article deals with the issue of liability of management board members for the company’s tax arrears. The emergence of this type of liability is related to the existence of conditions for bankruptcy of the company. In this context, there are discrepancies of interpretation as to the possibility of ruling on the liability of a management board member, when the company has only one creditor. The provisions of the insolvency law exclude the declaration of company’s bankruptcy in this case. In this article, the author is in favour of accepting the thesis that in a situation, when State Treasury is the only one company’s creditor, the possibility of ruling on the liability of a management board member for tax arrears of such company is excluded.

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