Odpowiedzialność członków zarządu spółek kapitałowych za ich zaległości podatkowe jako ciężar publiczny w świetle zasady proporcjonalności z art. 31 ust. 3 Konstytucji RP

Abstract

The doctoral dissertation focuses on the liability of members of the management board for company tax arrears. The basic thesis statement adopted for the purposes of the research conducted is as follows: the liability of members of the management board is a special form of the public duty referred to in Article 84 of the Constitution. This is a duty different from the tax obligation, the imposition of which, due to its nature which is secondary in relation to the tax liability of the company-taxpayer, is subject to assessment from the perspective of the principle of proportionality referred to in Article 31 Section 3 of the Constitution of the Republic of Poland. The first chapter presents the evolution of the grounds and rules of liability for tax arrears of companies in Polish law. The second chapter analyses the nature of liability for tax arrears of companies in the light of the Constitution of the Republic of Poland. In the third chapter the premises of the liability of management board members were presented and assessment of the liability was made in the light of the principle of proportionality. The fourth chapter deals with procedural aspects of implementing the liability of members of the management board.