{"id":14559,"date":"2025-09-08T11:29:12","date_gmt":"2025-09-08T11:29:12","guid":{"rendered":"https:\/\/pmr-restrukturyzacje.pl\/?p=14559"},"modified":"2025-09-10T12:08:01","modified_gmt":"2025-09-10T12:08:01","slug":"criminal-liability-of-the-management-board-related-to-the-companys-debts","status":"publish","type":"post","link":"https:\/\/pmr-restrukturyzacje.pl\/en\/criminal-liability-of-the-management-board-related-to-the-companys-debts\/","title":{"rendered":"Criminal liability of the management board related to the company&#039;s debts"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Being a board member brings prestige, influence, and the opportunity to shape the company&#039;s development direction. But it also carries a responsibility that, in the event of financial difficulties, can expose the board member not only to creditor claims but also to the attention of law enforcement agencies. Therefore, board members should be aware of the criminal liability they face in connection with their role.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Below \u2013 in a nutshell \u2013 are the most important regulations that every management board member should know.<\/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=\"#art-300-kk-wyprowadzanie-majatku\">Art. 300 of the Penal Code \u2013 &quot;siphoning off&quot; property<\/a><\/li><li class=\"\"><a href=\"#art-586-ksh-spozniony-wniosek-o-upadlosc\">Art. 586 of the Commercial Companies Code \u2013 late bankruptcy petition<\/a><\/li><li class=\"\"><a href=\"#art-296-kk-naduzycie-zaufania\">Art. 296 of the Penal Code \u2013 abuse of trust<\/a><\/li><li class=\"\"><a href=\"#art-77-ustawy-o-rachunkowosci-ksiegowosc-pod-lupa\">Article 77 of the Accounting Act \u2013 accounting under the microscope<\/a><\/li><li class=\"\"><a href=\"#wnioski\">Conclusions:<\/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=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-audio\"><audio controls src=\"https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/09\/Odpowiedzialnosc-karna-zarzadu-zwiazana-z-dlugami-spolki.mp3\"><\/audio><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"art-300-kk-wyprowadzanie-majatku\"><strong>Art. 300 of the Penal Code \u2013 &quot;siphoning off&quot; property<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">When the financial situation of the company deteriorates to such an extent that there is a real danger of bankruptcy or insolvency, and <a href=\"https:\/\/pmr-restrukturyzacje.pl\/en\/needs-a-legal-analysis\/\">board members<\/a> they begin to transfer (\u201csiphon off\u201d) assets to other entities or persons, they commit an offense under Article 300 of the Penal Code.<\/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:\/\/pmr-restrukturyzacje.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 fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"421\" src=\"https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/9425fcf0-1ec7-4cfc-bfea-bee7d2db22bb-1024x421.jpeg\" alt=\"\" class=\"wp-image-12187\" title=\"\" srcset=\"https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/9425fcf0-1ec7-4cfc-bfea-bee7d2db22bb-1024x421.jpeg 1024w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/9425fcf0-1ec7-4cfc-bfea-bee7d2db22bb-300x123.jpeg 300w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/9425fcf0-1ec7-4cfc-bfea-bee7d2db22bb-768x316.jpeg 768w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/9425fcf0-1ec7-4cfc-bfea-bee7d2db22bb-18x7.jpeg 18w, https:\/\/pmr-restrukturyzacje.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<p class=\"wp-block-paragraph\">This provision penalises <strong>preventing or reducing the satisfaction of the creditor<\/strong>, by removing, concealing, selling, donating, destroying, encumbering or damaging company assets. The above-mentioned actions are punishable by up to 3 years&#039; imprisonment, however, if it concerns seized or <a href=\"https:\/\/pmr-restrukturyzacje.pl\/en\/whether-restructuring-interrupts-the-statute-of-limitations\/\">threatened with seizure<\/a> \u2013 the penalty increases to 5 years. It is worth noting that if the indicated action by a management board member causes damage to multiple creditors, the perpetrator is subject to a prison sentence of 6 months to 8 years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"art-586-ksh-spozniony-wniosek-o-upadlosc\"><strong>Art. 586 of the Commercial Companies Code \u2013 late bankruptcy petition<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The second example of criminal liability of members of the company&#039;s management board is a situation in which members of the management board delay in submitting<a href=\"https:\/\/pmr-restrukturyzacje.pl\/en\/how-can-i-influence-the-course-of-bankruptcy-proceedings\/\"> bankruptcy petition<\/a>In accordance with the provisions of the Bankruptcy Law, the debtor is obliged, no later than <strong>30 days<\/strong> From the date on which the grounds for declaring bankruptcy arose, file a bankruptcy petition with the court. If members of the management board of a company for which the grounds for declaring bankruptcy have been updated fail to file a bankruptcy petition within the specified deadline, pursuant to Article 586 of the Commercial Companies Code, they are subject to a fine, restriction of liberty, or imprisonment for up to one year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Importantly, failure to submit a motion on time is a crime, regardless of whether exceeding the deadline results in damage to the company&#039;s creditor or not. Therefore, it is so important to constantly monitor the company&#039;s financial condition and, if there are grounds for declaring bankruptcy, immediately submit a motion for bankruptcy.<\/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:\/\/pmr-restrukturyzacje.pl\/en\/needs-a-legal-analysis\/\"><img decoding=\"async\" width=\"1024\" height=\"421\" src=\"https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/c20cb824-5460-4904-bd68-f4c0a2a0194b-1024x421.jpeg\" alt=\"\" class=\"wp-image-12186\" title=\"\" srcset=\"https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/c20cb824-5460-4904-bd68-f4c0a2a0194b-1024x421.jpeg 1024w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/c20cb824-5460-4904-bd68-f4c0a2a0194b-300x123.jpeg 300w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/c20cb824-5460-4904-bd68-f4c0a2a0194b-768x316.jpeg 768w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/c20cb824-5460-4904-bd68-f4c0a2a0194b-18x7.jpeg 18w, https:\/\/pmr-restrukturyzacje.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<h4 class=\"wp-block-heading\" id=\"art-296-kk-naduzycie-zaufania\"><strong>Art. 296 of the Penal Code \u2013 abuse of trust<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Management board members, as individuals entrusted with managing the company&#039;s affairs, are obligated to make rational business decisions to ensure the company&#039;s financial health. In practice, management board members&#039; decisions do not always prove beneficial to the company&#039;s finances. Therefore, to ensure proper management and responsible management of the company&#039;s assets, the legislator penalizes management board members&#039; behavior that generates significant <a href=\"https:\/\/pmr-restrukturyzacje.pl\/en\/can-a-creditor-file-for-bankruptcy-of-debtor-2\/\">company debt <\/a>(caused significant property damage).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pursuant to Article 296 \u00a7 1 of the Penal Code \u2013 whoever, being obliged under the provisions of the Act, the decision of a competent authority or a contract to manage the property or business activities of a natural person, a legal person or an organizational unit without legal personality, by abusing the powers granted to him or <a href=\"https:\/\/pmr-restrukturyzacje.pl\/en\/how-to-declare-bankruptcy\/\">failure to fulfill his obligation<\/a>, causes significant material damage to it, is subject to imprisonment from 3 months to 5 years. Criminal liability is aggravated if the perpetrator acts in order to obtain material benefits - the penalty that may be imposed in such a case is imprisonment from 6 months to 8 years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is worth mentioning that, pursuant to Article 296 \u00a7 5 of the Penal Code, anyone who voluntarily redressed the damage in full before the initiation of criminal proceedings shall not be subject to punishment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"art-77-ustawy-o-rachunkowosci-ksiegowosc-pod-lupa\"><strong>Article 77 of the Accounting Act \u2013 accounting under the microscope<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In the context of criminal liability of management board members related to the company&#039;s debts, it is also worth pointing out that the criminal liability of a management board member may result from <strong>unreliable bookkeeping<\/strong>.<br><br><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/pmr-restrukturyzacje.pl\/en\/whether-an-employee-can-file-for-bankruptcy-of-the-employer\/\"><img decoding=\"async\" width=\"1024\" height=\"421\" src=\"https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2024\/11\/bannernew-1024x421.jpg\" alt=\"\" class=\"wp-image-12224\" title=\"\" srcset=\"https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2024\/11\/bannernew-1024x421.jpg 1024w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2024\/11\/bannernew-300x123.jpg 300w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2024\/11\/bannernew-768x316.jpg 768w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2024\/11\/bannernew-18x7.jpg 18w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2024\/11\/bannernew.jpg 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\">Article 77 of the Accounting Act provides for a penalty of up to 2 years of imprisonment (or a fine) if someone allows:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>failure to keep accounting records,<\/li>\n\n\n\n<li>conducting them contrary to the regulations,<\/li>\n\n\n\n<li>providing unreliable data in them,<\/li>\n\n\n\n<li>preparation of financial statements inconsistent with the regulations.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The indicated provision of the Accounting Act very often constitutes an additional basis for criminal liability, appearing as a basis for charges together with other provisions indicated in this article.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"wnioski\"><strong>Conclusions:<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As a member of the company&#039;s management board, remember a few things:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><a href=\"https:\/\/pmr-restrukturyzacje.pl\/en\/contact\/\"><img loading=\"lazy\" decoding=\"async\" width=\"775\" height=\"185\" src=\"https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/02\/04-bezplatna-konsultacja.jpg\" alt=\"\" class=\"wp-image-12238\" style=\"width:1513px;height:auto\" title=\"\" srcset=\"https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/02\/04-bezplatna-konsultacja.jpg 775w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/02\/04-bezplatna-konsultacja-300x72.jpg 300w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/02\/04-bezplatna-konsultacja-768x183.jpg 768w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/02\/04-bezplatna-konsultacja-18x4.jpg 18w\" sizes=\"(max-width: 775px) 100vw, 775px\" \/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Monitor the company&#039;s liquidity<\/strong> \u2013 respond immediately to <a href=\"https:\/\/pmr-restrukturyzacje.pl\/en\/what-restructuring-of-the-company-brings\/\">symptoms of insolvency <\/a>e.g. by filing a bankruptcy petition in due time.<\/li>\n\n\n\n<li><strong>Document decisions<\/strong> \u2013 reports, analyses, and business justifications may prove useful in the course of potential criminal proceedings, because thanks to them, you can prove the correctness of your decisions and your innocence.<\/li>\n\n\n\n<li><strong>Take care of reliable accounting<\/strong> \u2013 the absence of errors in reports is one of the means of protection against criminal liability.<\/li>\n\n\n\n<li><strong>Consult with legal counsel and restructuring advisors<\/strong> \u2013 If there are grounds to file for bankruptcy, immediately contact a legal counsel or restructuring advisor who will help you resolve your debt problems legally, thus avoiding criminal liability.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Bycie cz\u0142onkiem zarz\u0105du to presti\u017c, wp\u0142ywy i mo\u017cliwo\u015b\u0107 kreowania kierunku rozwoju firmy. Ale to tak\u017ce odpowiedzialno\u015b\u0107, kt\u00f3ra \u2013 w przypadku problem\u00f3w finansowych \u2013 mo\u017ce sprowadzi\u0107 na cz\u0142onka zarz\u0105du nie tylko roszczenia wierzycieli, lecz tak\u017ce zainteresowanie organ\u00f3w \u015bcigania. St\u0105d te\u017c, cz\u0142onkowie zarz\u0105du powinni mie\u0107 \u015bwiadomo\u015b\u0107 o odpowiedzialno\u015bci karnej, kt\u00f3ra zagra\u017ca im w zwi\u0105zku z wykonywan\u0105 przez nich funkcj\u0105. Poni\u017cej \u2013 w pigu\u0142ce \u2013 najwa\u017cniejsze przepisy, kt\u00f3re powinien zna\u0107 ka\u017cdy cz\u0142onek zarz\u0105du. SPIS TRE\u015aCI: Kilka s\u0142\u00f3w o artykule- Pos\u0142uchaj Art. 300 KK \u2013 \u201ewyprowadzanie\u201d maj\u0105tku Kiedy sytuacja finansowa sp\u00f3\u0142ki pogorszy si\u0119 do tego stopnia, \u017ce zachodzi realne niebezpiecze\u0144stwo nadej\u015bcia upad\u0142o\u015bci czy niewyp\u0142acalno\u015bci, a cz\u0142onkowie zarz\u0105du zaczynaj\u0105 transferowa\u0107 (\u201ewyprowadza\u0107\u201d) maj\u0105tek na inne podmioty lub osoby, pope\u0142niaj\u0105 przest\u0119pstwo z art. 300 kk. Przepis ten penalizuje udaremnienie lub uszczuplenie zaspokojenia wierzyciela, poprzez usuwanie, ukrywanie, zbywanie, darowanie, niszczenie, rzeczywiste lub pozorne obci\u0105\u017cenie albo uszkodzenie sk\u0142adnik\u00f3w maj\u0105tku sp\u00f3\u0142ki. Za opisane dzia\u0142ania grozi do 3 lat pozbawienia wolno\u015bci, natomiast je\u015bli dotyczy to maj\u0105tku zaj\u0119tego lub zagro\u017conego zaj\u0119ciem \u2013 kara ro\u015bnie do 5 lat. Warto wskaza\u0107, \u017ce je\u015bli wskazane dzia\u0142anie cz\u0142onka zarz\u0105du wyrz\u0105dzi szkod\u0119 wielu wierzycielom, sprawca podlega karze pozbawienia wolno\u015bci od 6 miesi\u0119cy do 8 lat. Art. 586 KSH \u2013 sp\u00f3\u017aniony wniosek o upad\u0142o\u015b\u0107 Drugim przyk\u0142adem odpowiedzialno\u015bci karnej cz\u0142onk\u00f3w zarz\u0105du sp\u00f3\u0142ki jest sytuacja, w kt\u00f3rej cz\u0142onkowie zarz\u0105du zwlekaj\u0105 ze z\u0142o\u017ceniem wniosku o upad\u0142o\u015b\u0107. Zgodnie z przepisami ustawy Prawo upad\u0142o\u015bciowe, d\u0142u\u017cnik jest obowi\u0105zany, nie p\u00f3\u017aniej ni\u017c w terminie 30 dni od dnia, w kt\u00f3rym wyst\u0105pi\u0142a podstawa do og\u0142oszenia upad\u0142o\u015bci, zg\u0142osi\u0107 w s\u0105dzie wniosek o og\u0142oszenie upad\u0142o\u015bci. Je\u015bli cz\u0142onkowie zarz\u0105du sp\u00f3\u0142ki, odno\u015bnie kt\u00f3rej zaktualizowa\u0142y si\u0119 podstawy do og\u0142oszenia upad\u0142o\u015bci, nie z\u0142o\u017c\u0105 wniosku o og\u0142oszenie upad\u0142o\u015bci we wskazanym terminie, zgodnie z art. &nbsp;586 Kodeksu sp\u00f3\u0142ek handlowych podlegaj\u0105 grzywnie, karze ograniczenia wolno\u015bci albo pozbawienia wolno\u015bci do roku. Co wa\u017cne \u2013 niez\u0142o\u017cenie wniosku w terminie jest przest\u0119pstwem niezale\u017cnie od tego, czy z faktu przekroczenia terminu wyniknie szkoda dla wierzyciela sp\u00f3\u0142ki, czy te\u017c nie, dlatego tak wa\u017cne jest sta\u0142e monitorowanie kondycji finansowej sp\u00f3\u0142ki i w razie wyst\u0105pienia przes\u0142anek do og\u0142oszenia upad\u0142o\u015bci \u2013 niezw\u0142oczne z\u0142o\u017cenie wniosku o og\u0142oszenie upad\u0142o\u015bci. Art. 296 KK \u2013 nadu\u017cycie zaufania Cz\u0142onkowie zarz\u0105du, jako osoby, kt\u00f3rym powierza si\u0119 prowadzenie spraw sp\u00f3\u0142ki, s\u0105 obowi\u0105zani do podejmowania racjonalnych decyzji biznesowych, w trosce o kondycj\u0119 finansow\u0105 sp\u00f3\u0142ki. W praktyce, decyzje cz\u0142onk\u00f3w zarz\u0105du nie zawsze okazuj\u0105 si\u0119 korzystne dla finans\u00f3w sp\u00f3\u0142ki. W zwi\u0105zku z tym, ustawodawca, aby zapewni\u0107 prawid\u0142owe gospodarowanie i odpowiedzialny zarz\u0105d nad sprawami maj\u0105tkowymi sp\u00f3\u0142ki penalizuje zachowania cz\u0142onk\u00f3w zarz\u0105du, kt\u00f3re wygenerowa\u0142y znacz\u0105ce zad\u0142u\u017cenie sp\u00f3\u0142ki (wyrz\u0105dzi\u0142y znaczn\u0105 szkod\u0119 maj\u0105tkow\u0105). Zgodnie z art. 296 \u00a7 1 kk &#8211; kto, b\u0119d\u0105c obowi\u0105zany na podstawie przepisu ustawy, decyzji w\u0142a\u015bciwego organu lub umowy do zajmowania si\u0119 sprawami maj\u0105tkowymi lub dzia\u0142alno\u015bci\u0105 gospodarcz\u0105 osoby fizycznej, prawnej albo jednostki organizacyjnej niemaj\u0105cej osobowo\u015bci prawnej, przez nadu\u017cycie udzielonych mu uprawnie\u0144 lub niedope\u0142nienie ci\u0105\u017c\u0105cego na nim obowi\u0105zku, wyrz\u0105dza jej znaczn\u0105 szkod\u0119 maj\u0105tkow\u0105, podlega karze pozbawienia wolno\u015bci od 3 miesi\u0119cy do lat 5. Odpowiedzialno\u015b\u0107 karna zaostrza si\u0119, je\u015bli sprawca dzia\u0142a w celu osi\u0105gni\u0119cia korzy\u015bci maj\u0105tkowej \u2013 kara, kt\u00f3ra grozi w takim przypadku to kara pozbawienia wolno\u015bci od 6 miesi\u0119cy do 8 lat. Warto wspomnie\u0107, i\u017c zgodnie z art. 296 \u00a7 5 kk nie podlega karze, kto przed wszcz\u0119ciem post\u0119powania karnego dobrowolnie naprawi\u0142 w ca\u0142o\u015bci wyrz\u0105dzon\u0105 szkod\u0119. Art. 77 Ustawy o rachunkowo\u015bci \u2013 ksi\u0119gowo\u015b\u0107 pod lup\u0105 W kontek\u015bcie odpowiedzialno\u015bci karnej cz\u0142onk\u00f3w zarz\u0105du zwi\u0105zanej z d\u0142ugami sp\u00f3\u0142ki warto tak\u017ce wskaza\u0107, na fakt, i\u017c odpowiedzialno\u015b\u0107 karna cz\u0142onka zarz\u0105du mo\u017ce wynika\u0107 z nierzetelnego prowadzenia ksi\u0105g. Art. 77 Ustawy o rachunkowo\u015bci przewiduje kar\u0119 do 2 lat pozbawienia wolno\u015bci (lub grzywn\u0119), je\u017celi kto\u015b dopuszcza do: Wskazany przepis ustawy o rachunkowo\u015bci bardzo cz\u0119sto stanowi dodatkow\u0105 podstaw\u0119 odpowiedzialno\u015bci karnej, wyst\u0119puj\u0105c jako podstawa zarzut\u00f3w wraz z innymi wskazanymi w niniejszym artykule przepisami. Wnioski: B\u0119d\u0105c cz\u0142onkiem zarz\u0105du sp\u00f3\u0142ki, pami\u0119taj o kilku kwestiach:<\/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-14559","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:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2024\/09\/joanna-pakula.jpg","url2x":"https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2024\/09\/joanna-pakula.jpg"},"0":null,"1":"","2":"","3":"","4":"","5":"","6":"","7":"","8":""}],"_links":{"self":[{"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/posts\/14559","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/comments?post=14559"}],"version-history":[{"count":0,"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/posts\/14559\/revisions"}],"wp:attachment":[{"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/media?parent=14559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/categories?post=14559"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/tags?post=14559"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/ppma_author?post=14559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}