Problem of Liability of Management Board Members of a Capital Company for Liabilities under Social Security Contributions Arising during the Proceedings with the Possibility of Concluding an Arrangement
Problem of Liability of Management Board Members of a Capital Company for Liabilities under Social Security Contributions Arising during the Proceedings with the Possibility of Concluding an Arrangement

Summary/Abstract: The study is devoted to the problem of management board members’ liability for social insurance contributions arising during the course of proceedings with the option of concluding an arrangement based on the provisions of both the Bankruptcy and Reorganization Law and the Restructuring Law. It defends the view that a member of the management board is not responsible for liabilities under social security contributions arising during the course of proceedings with the option of concluding an arrangement, initiated in good time, conducted on the basis of the provisions of the Bankruptcy and Reorganization Law as well as on the provisions of the Restructuring Law.

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