{"id":14608,"date":"2025-09-23T08:39:24","date_gmt":"2025-09-23T08:39:24","guid":{"rendered":"https:\/\/pmrsa.pl\/?p=14608"},"modified":"2025-09-25T09:02:40","modified_gmt":"2025-09-25T09:02:40","slug":"deadline-for-filing-for-bankruptcy-and-the-management-boards-liability-for-tax-debts","status":"publish","type":"post","link":"https:\/\/pmrsa.pl\/en\/deadline-for-filing-for-bankruptcy-and-the-management-boards-liability-for-tax-debts\/","title":{"rendered":"Deadline for filing for bankruptcy and the management board&#039;s liability for tax debts"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>What do the latest CJEU judgments show?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For members of management boards of capital companies, filing a bankruptcy petition on time is not only a statutory obligation \u2013 it is also a key element of protection against personal liability for tax liabilities. The latest judgments of the European Court of Justice underscore the importance of this action and reinforce <a href=\"https:\/\/pmrsa.pl\/en\/zus-debt-2\/\">position of the tax authorities.<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>CONTENTS<\/strong><\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><nav><ul><li class=\"\"><a href=\"#kilka-slow-o-artykule-posluchaj\">A few words about the article - Listen<\/a><\/li><li class=\"\"><a href=\"#domniemanie-winy-czlonka-zarzadu\">Presumption of guilt of a management board member<\/a><\/li><li class=\"\"><a href=\"#wniosek-jako-tarcza-ochronna\">The application as a protective shield<\/a><\/li><li class=\"\"><a href=\"#spoznione-dzialania-ryzyko-odpowiedzialnosci\">Delayed action \u2013 risk of liability<\/a><\/li><li class=\"\"><a href=\"#jak-obalic-domniemanie-winy\">How to rebut the presumption of guilt?<\/a><\/li><li class=\"\"><a href=\"#wnioski-dla-praktyki-biznesowej\">Conclusions for business practice<\/a><\/li><li class=\"\"><a href=\"#podsumowanie\">Summary<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\" id=\"kilka-slow-o-artykule-posluchaj\">A few words about the article - Listen<\/h4>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><audio src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/08\/Dlaczego-seniorzy-odwlekaja-sukcesje-Psychologia-doswiadczenie-i-fundacja-rodzinna-jako-odpowiedz.mp3\"><\/audio><\/p>\n\n\n\n<figure class=\"wp-block-audio\"><audio controls src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/09\/ElevenLabs_2025-09-25T07_41_12_Mark-Natural-Conversations_pvc_sp94_s37_sb75_se0_b_m2.mp3\"><\/audio><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"domniemanie-winy-czlonka-zarzadu\"><strong>Presumption of guilt of a management board member<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Article 116 of the Tax Ordinance Act states that a management board member is jointly and severally liable for the company&#039;s tax arrears. The key defense against charging a management board member for the company&#039;s liabilities is <strong>proof of timely filing of a bankruptcy petition<\/strong> or no fault in failing to submit it.<br>CJEU judgment of April 2025 in the case <strong>C-278\/24 (Genzy\u0144ski)<\/strong> confirmed that failure to submit an application on time may be treated as a presumption of guilt of a management board member, giving the tax authorities a strong argument in the dispute.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/pmrsa.pl\/en\/criminal-liability-of-the-management-board-related-to-the-companys-debts\/\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"421\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/9425fcf0-1ec7-4cfc-bfea-bee7d2db22bb-1024x421.jpeg\" alt=\"\" class=\"wp-image-12187\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/9425fcf0-1ec7-4cfc-bfea-bee7d2db22bb-1024x421.jpeg 1024w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/9425fcf0-1ec7-4cfc-bfea-bee7d2db22bb-300x123.jpeg 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/9425fcf0-1ec7-4cfc-bfea-bee7d2db22bb-768x316.jpeg 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/9425fcf0-1ec7-4cfc-bfea-bee7d2db22bb-18x7.jpeg 18w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/9425fcf0-1ec7-4cfc-bfea-bee7d2db22bb.jpeg 1337w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"wniosek-jako-tarcza-ochronna\"><strong>The application as a protective shield<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The Court clearly stated that filing a bankruptcy petition <strong>even ineffective<\/strong> (e.g., dismissed by the court) protects a management board member from liability. What matters is the fact that actions were taken and steps were taken to protect creditors, not the final outcome of the bankruptcy proceedings. The aforementioned ruling concerned a rather specific case where the company had only one creditor \u2013 the State Treasury \u2013 and thus did not have a plurality of creditors, which, according to Article 11 of the Bankruptcy Law, is a basis for declaring bankruptcy.<\/strong><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"spoznione-dzialania-ryzyko-odpowiedzialnosci\"><strong>Delayed action \u2013 risk of liability<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the bankruptcy petition is filed after the deadline, there is no liability protection. The CJEU emphasized that the management board&#039;s duties are professional in nature, and the lack of timely <a href=\"https:\/\/pmrsa.pl\/en\/what-restructuring-of-the-company-brings\/\">action is tantamount to negligence.<\/a><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"jak-obalic-domniemanie-winy\"><strong>How to rebut the presumption of guilt?<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/pmrsa.pl\/en\/you-are-a-member-of-the-management-board-of-a-limited-liability-company-check-when-you-will-be-liable-for-the-companys-debts-from-your-own-assets-article-299-of-the-commercial-companies-code\/\"><img decoding=\"async\" width=\"1024\" height=\"421\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/c20cb824-5460-4904-bd68-f4c0a2a0194b-1024x421.jpeg\" alt=\"\" class=\"wp-image-12186\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/c20cb824-5460-4904-bd68-f4c0a2a0194b-1024x421.jpeg 1024w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/c20cb824-5460-4904-bd68-f4c0a2a0194b-300x123.jpeg 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/c20cb824-5460-4904-bd68-f4c0a2a0194b-768x316.jpeg 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/c20cb824-5460-4904-bd68-f4c0a2a0194b-18x7.jpeg 18w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/c20cb824-5460-4904-bd68-f4c0a2a0194b.jpeg 1337w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Despite its strict interpretation, the Court left a loophole for a defense. A management board member can demonstrate that the failure to submit the application was due to circumstances beyond their control and that they acted with due diligence. However, this requires detailed documentation of the decision and the company&#039;s financial situation.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"wnioski-dla-praktyki-biznesowej\"><strong>Conclusions for business practice<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The new line of jurisprudence sends a clear signal to management boards: monitoring a company&#039;s financial liquidity and timely filing for bankruptcy should be standard corporate practice. <a href=\"https:\/\/pmrsa.pl\/en\/needs-a-legal-analysis\/\">No response to financial problems <\/a>almost automatically exposes management board members to personal liability for tax liabilities.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"podsumowanie\"><strong>Summary<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/pmrsa.pl\/en\/contact\/\"><img decoding=\"async\" width=\"775\" height=\"185\" src=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/22-o-nas.jpg\" alt=\"\" class=\"wp-image-11829\" title=\"\" srcset=\"https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/22-o-nas.jpg 775w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/22-o-nas-300x72.jpg 300w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/22-o-nas-768x183.jpg 768w, https:\/\/pmrsa.pl\/wp-content\/uploads\/2025\/03\/22-o-nas-18x4.jpg 18w\" sizes=\"(max-width: 775px) 100vw, 775px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">The CJEU&#039;s rulings strengthen the position of tax authorities and increase requirements for company managers. A timely bankruptcy petition is becoming a fundamental tool for protecting management, and failure to do so poses a serious financial and legal risk.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Co wynika z najnowszych wyrok\u00f3w TSUE? Dla cz\u0142onk\u00f3w zarz\u0105d\u00f3w sp\u00f3\u0142ek kapita\u0142owych terminowe z\u0142o\u017cenie wniosku o og\u0142oszenie upad\u0142o\u015bci to nie tylko [&hellip;]<\/p>\n","protected":false},"author":17,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","_ppma_block_editor_authors":""},"categories":[19],"tags":[],"ppma_author":[36],"class_list":["post-14608","post","type-post","status-publish","format-standard","hentry","category-blog"],"authors":[{"term_id":36,"user_id":17,"is_guest":0,"slug":"j-pakulapmr-restructuring-pl","display_name":"Aleksandra Paku\u0142a","avatar_url":{"url":"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/09\/joanna-pakula.jpg","url2x":"https:\/\/pmrsa.pl\/wp-content\/uploads\/2024\/09\/joanna-pakula.jpg"},"author_category":"","first_name":"Aleksandra","last_name":"Paku\u0142a","user_url":"","job_title":"","description":""}],"_links":{"self":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts\/14608","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/comments?post=14608"}],"version-history":[{"count":0,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/posts\/14608\/revisions"}],"wp:attachment":[{"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/media?parent=14608"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/categories?post=14608"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/tags?post=14608"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/pmrsa.pl\/en\/wp-json\/wp\/v2\/ppma_author?post=14608"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}