Odpowiedzialność członków zarządu spółek kapitałowych za zobowiązania spółki
Responsibilities of Board Members of Companies for Company’s Obligations under Article 299 of the Commercial Code and Article 116 of the Tax Code

Summary/Abstract: Odpowiedzialność członków zarządu spółek kapitałowych za zobowiązania spółki w świetle art. 299 kodeksu spółek handlowych oraz art. 116 ordynacji podatkowej The article presents the problem of responsibility of board members of companies for the obligations of the company both in terms of civil liabilities as well as of public law. The presentation of these issues requires that several issues be studied. First, the subject of discussion was to examine the conditions of the liability of directors of companies contained in Article 299 of the Commercial Companies Code and Article 116 of the Tax Code. The different treatment that board members of limited companies and joint stock companies receive is highlighted, as are the different interpretations of identical conditions on the grounds of both laws. Secondly, the issue discussed in the paper also required a presentation of the issue of limitation periods in civil law and public obligations, which are not uniformly shaped.

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