Odpowiedzialność majątkowa członka zarządu za zobowiązania spółki wobec wierzyciela

In the draft of the Sejm’s position regarding the constitutional complaint concerning the provision of the Tax Ordinance, the author considers the provision which concerns the property liability of a member of the management board for the company’s liabilities towards the state creditor collect‑ ing social insurance contributions to be constitutional, as the provision indicated in the complaint does not disproportionately interfere with the property rights of members of the management board of a limited liability company. The allegation of unconstitutionality, in the view of the author of the position, is based on the erroneous assumption that members of the management board of a company employed under an employment contract and other employees of the company are similar entities, but the rights granted to employees holding the position of members of the man‑ agement board mean that their situation should be unequivocally distinguished from the one of other employees of the company.