{"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 obowi\u0105zek ustawowy \u2013 to r\u00f3wnie\u017c kluczowy element ochrony przed osobist\u0105 odpowiedzialno\u015bci\u0105 za zobowi\u0105zania podatkowe. Najnowsze wyroki TSUE podkre\u015blaj\u0105 znaczenie tego dzia\u0142ania i wzmacniaj\u0105 pozycj\u0119 organ\u00f3w podatkowych. SPIS TRE\u015aCI Kilka s\u0142\u00f3w o artykule- Pos\u0142uchaj Domniemanie winy cz\u0142onka zarz\u0105du Art. 116 Ordynacji podatkowej stanowi, \u017ce cz\u0142onek zarz\u0105du odpowiada za zaleg\u0142o\u015bci podatkowe sp\u00f3\u0142ki solidarnie ze sp\u00f3\u0142k\u0105. Kluczow\u0105 przes\u0142ank\u0105 obrony przed obci\u0105\u017ceniem cz\u0142onka zarz\u0105du za zobowi\u0105zania Sp\u00f3\u0142ki jest wykazanie terminowego z\u0142o\u017cenia wniosku o og\u0142oszenie upad\u0142o\u015bci lub brak winy w jego niez\u0142o\u017ceniu.Wyrok TSUE z kwietnia 2025 r. w sprawie C-278\/24 (Genzy\u0144ski) potwierdzi\u0142, \u017ce brak wniosku w terminie mo\u017ce by\u0107 traktowany jako domniemanie winy cz\u0142onka zarz\u0105du, daj\u0105c organom podatkowym mocny argument w sporze. Wniosek jako tarcza ochronna Trybuna\u0142 jednoznacznie stwierdzi\u0142, \u017ce z\u0142o\u017cenie wniosku o upad\u0142o\u015b\u0107 nawet nieskutecznego (np. oddalonego przez s\u0105d) chroni cz\u0142onka zarz\u0105du przed odpowiedzialno\u015bci\u0105. Liczy si\u0119 fakt dzia\u0142ania i podj\u0119cia krok\u00f3w maj\u0105cych na celu ochron\u0119 wierzycieli, a nie finalny wynik post\u0119powania upad\u0142o\u015bciowego. Wspominane wy\u017cej orzeczenie dotyczy\u0142o do\u015b\u0107 specyficznej sprawy, gdzie sp\u00f3\u0142ka posiada\u0142a tylko 1 wierzyciela \u2013 Skarb Pa\u0144stwa, tym samym nie wyst\u0119powa\u0142a wielo\u015b\u0107 wierzycieli, kt\u00f3ra zgodnie z art. 11 prawa upad\u0142o\u015bciowego jest przes\u0142ank\u0105 do og\u0142oszenia upad\u0142o\u015bci. Sp\u00f3\u017anione dzia\u0142ania \u2013 ryzyko odpowiedzialno\u015bci Je\u015bli wniosek o upad\u0142o\u015b\u0107 zostanie z\u0142o\u017cony po terminie, ochrona przed odpowiedzialno\u015bci\u0105 nie przys\u0142uguje. TSUE podkre\u015bli\u0142, \u017ce obowi\u0105zki zarz\u0105du maj\u0105 charakter profesjonalny, a brak terminowego dzia\u0142ania jest r\u00f3wnoznaczny z zaniedbaniem. Jak obali\u0107 domniemanie winy? Mimo rygorystycznej wyk\u0142adni Trybuna\u0142 pozostawi\u0142 furtk\u0119 dla obrony. Cz\u0142onek zarz\u0105du mo\u017ce wykaza\u0107, \u017ce niez\u0142o\u017cenie wniosku wynika\u0142o z okoliczno\u015bci od niego niezale\u017cnych, a on sam dzia\u0142a\u0142 z nale\u017cyt\u0105 staranno\u015bci\u0105. To jednak wymaga szczeg\u00f3\u0142owego udokumentowania decyzji i sytuacji finansowej sp\u00f3\u0142ki. Wnioski dla praktyki biznesowej Nowa linia orzecznicza to jasny sygna\u0142 dla zarz\u0105d\u00f3w: monitorowanie p\u0142ynno\u015bci finansowej sp\u00f3\u0142ki i terminowe sk\u0142adanie wniosku o upad\u0142o\u015b\u0107 powinny by\u0107 standardow\u0105 praktyk\u0105 korporacyjn\u0105. Brak reakcji na problemy finansowe niemal automatycznie nara\u017ca cz\u0142onk\u00f3w zarz\u0105du na osobist\u0105 odpowiedzialno\u015b\u0107 za zobowi\u0105zania podatkowe. Podsumowanie Wyroki TSUE wzmacniaj\u0105 pozycj\u0119 organ\u00f3w podatkowych i zwi\u0119kszaj\u0105 wymogi wobec os\u00f3b zarz\u0105dzaj\u0105cych sp\u00f3\u0142kami. Terminowy wniosek o upad\u0142o\u015b\u0107 staje si\u0119 podstawowym narz\u0119dziem ochrony zarz\u0105du, a jego brak \u2013 powa\u017cnym ryzykiem finansowym i prawnym.<\/p>","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":""},"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"},"0":null,"1":"","2":"","3":"","4":"","5":"","6":"","7":"","8":""}],"_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}]}}