We Achieved a Groundbreaking Ruling by the Supreme Administrative Court

The Administrative Court clearly indicated that the linguistic interpretation does not exclude the recognition of the disputed claim as the company's property. This is an important step in #Pax Law, which may have far-reaching consequences.

We have achieved great success! In case file reference III FSK 4560/21, the court departed from the previous, very unfavourable line of jurisprudence concerning the possibility of releasing members of the management board from liability for the company's #ax Liabilities by indicating the property, which are the disputed #receivables.

The Supreme Administrative Court confirmed our arguments that, in particularly justified cases, such as the value or nature of the disputed receivable, it may be recognized as the company’s assets under this provision. Consequently, board members may be released from liability for the company’s obligations by indicating such receivables. In the specifics of our case, the circumstances were indeed exceptional, as the indicated receivable (ironically!) was due from the State Treasury as a party to the contract. Thus, in this situation, the tax creditor was actually the same entity that was the company's debtor (it is worth noting that the amounts due were significantly higher than the tax liability).

This ruling is a practical implementation of the rule of law

We are deeply convinced that this ruling is a practical implementation of the rule of law, condemning the practice of forcing companies to declare bankruptcy when they are creditors of the State Treasury in a civil dispute. The value of this victory lies not only in the benefit to our clients but also in potentially influencing the courts’ stance in similar cases.

Congratulations to all the company’s representatives – the team that prepared the cassation complaint included attorney Piotr Leonarski, attorney Paweł Gunia, tax advisor Tomasz Zaleski, under the supervision of managing partner attorney Rafal Zieba! Piotr Leonarski, attorney Paweł Gunia, tax advisor Tomasz Zaleski under the supervision of the managing partner of the attorney Rafal Zieba!

The text of the judgment