{"id":14660,"date":"2025-10-06T09:19:21","date_gmt":"2025-10-06T09:19:21","guid":{"rendered":"https:\/\/pmr-restrukturyzacje.pl\/?p=14660"},"modified":"2025-10-09T11:04:50","modified_gmt":"2025-10-09T11:04:50","slug":"%d1%87%d0%b8-%d0%bc%d0%be%d0%b6%d0%b5-%d1%87%d0%bb%d0%b5%d0%bd-%d0%bf%d1%80%d0%b0%d0%b2%d0%bb%d1%96%d0%bd%d0%bd%d1%8f-%d0%be%d1%81%d0%ba%d0%b0%d1%80%d0%b6%d0%b8%d1%82%d0%b8-%d0%bf%d0%be%d0%b4%d0%b0","status":"publish","type":"post","link":"https:\/\/pmr-restrukturyzacje.pl\/uk\/%d1%87%d0%b8-%d0%bc%d0%be%d0%b6%d0%b5-%d1%87%d0%bb%d0%b5%d0%bd-%d0%bf%d1%80%d0%b0%d0%b2%d0%bb%d1%96%d0%bd%d0%bd%d1%8f-%d0%be%d1%81%d0%ba%d0%b0%d1%80%d0%b6%d0%b8%d1%82%d0%b8-%d0%bf%d0%be%d0%b4%d0%b0\/","title":{"rendered":"\u0427\u0438 \u043c\u043e\u0436\u0435 \u0447\u043b\u0435\u043d \u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043e\u0441\u043a\u0430\u0440\u0436\u0438\u0442\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 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\u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457 \u0437\u0430\u0431\u043e\u0440\u0433\u043e\u0432\u0430\u043d\u043e\u0441\u0442\u0456, \u0447\u0430\u0441\u0442\u043e \u043f\u043e\u0437\u0431\u0430\u0432\u043b\u0435\u043d\u0456 \u0431\u0443\u0434\u044c-\u044f\u043a\u0438\u0445 \u0440\u0435\u0430\u043b\u044c\u043d\u0438\u0445 \u0437\u0430\u0441\u043e\u0431\u0456\u0432 \u0437\u0430\u0445\u0438\u0441\u0442\u0443. \u041f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u0449\u043e\u0434\u043e \u0441\u043e\u043b\u0456\u0434\u0430\u0440\u043d\u043e\u0457 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0447\u043b\u0435\u043d\u0430 \u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0437\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u0437\u043e\u0431\u043e\u0432&#039;\u044f\u0437\u0430\u043d\u043d\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u043e\u0431\u043c\u0435\u0436\u0443\u044e\u0442\u044c\u0441\u044f \u0432\u0438\u043a\u043b\u044e\u0447\u043d\u043e \u043f\u0435\u0440\u0435\u0432\u0456\u0440\u043a\u043e\u044e \u0442\u043e\u0433\u043e, \u0447\u0438 \u0431\u0443\u043b\u0438 \u0432\u0438\u043a\u043e\u043d\u0430\u043d\u0456 \u0443\u043c\u043e\u0432\u0438 \u0434\u043b\u044f \u0442\u0430\u043a\u043e\u0457 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u0456, \u0431\u0435\u0437 \u043c\u043e\u0436\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u043e\u0441\u043a\u0430\u0440\u0436\u0438\u0442\u0438 \u0441\u0430\u043c\u0435 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0435 \u0440\u0456\u0448\u0435\u043d\u043d\u044f, \u0432\u0438\u0434\u0430\u043d\u0435 \u043f\u0440\u043e\u0442\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041e\u0441\u0442\u0430\u043d\u043d\u044f \u0441\u0443\u0434\u043e\u0432\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0430 \u0421\u0443\u0434\u0443 \u0404\u0421 \u0437\u043c\u0456\u043d\u044e\u0454 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u0433\u0440\u0438: \u043e\u0441\u0442\u0430\u0442\u043e\u0447\u043d\u0456 \u0440\u0456\u0448\u0435\u043d\u043d\u044f, \u0432\u0438\u043d\u0435\u0441\u0435\u043d\u0456 \u043f\u0440\u043e\u0442\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457, \u0431\u0456\u043b\u044c\u0448\u0435 \u043d\u0435 \u0431\u0443\u0434\u0443\u0442\u044c \u043f\u0435\u0440\u0435\u0448\u043a\u043e\u0434\u043e\u044e \u0434\u043b\u044f \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0433\u043e \u043e\u0441\u043a\u0430\u0440\u0436\u0435\u043d\u043d\u044f \u0441\u0430\u043c\u043e\u0433\u043e <a href=\"https:\/\/pmr-restrukturyzacje.pl\/uk\/%d1%8f%d0%ba-%d0%b7%d0%bc%d0%b5%d0%bd%d1%88%d0%b8%d1%82%d0%b8-%d1%81%d0%b2%d0%be%d1%97-%d0%b1%d0%be%d1%80%d0%b3%d0%b8\/\">\u0437\u043e\u0431\u043e\u0432&#039;\u044f\u0437\u0430\u043d\u043d\u044f<\/a>.<\/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\/uk\/%d1%8f%d0%ba-%d0%b2%d0%bf%d0%be%d1%80%d0%b0%d1%82%d0%b8%d1%81%d1%8f-%d0%b7-%d0%ba%d1%80%d0%b8%d0%b7%d0%be%d1%8e-%d0%b2-%d0%ba%d0%be%d0%bc%d0%bf%d0%b0%d0%bd%d1%96%d1%97-2\/\"><img fetchpriority=\"high\" 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<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>\u0417\u043c\u0456\u0441\u0442:<\/h2><nav><ul><li class=\"\"><a href=\"#autonomiczne-postepowanie-wobec-czlonka-zarzadu\">\u0410\u0432\u0442\u043e\u043d\u043e\u043c\u043d\u0435 \u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u043f\u0440\u043e\u0442\u0438 \u0447\u043b\u0435\u043d\u0430 \u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f<\/a><ul><li class=\"\"><a href=\"#kilka-slow-o-artykule-posluchaj\">\u041a\u0456\u043b\u044c\u043a\u0430 \u0441\u043b\u0456\u0432 \u043f\u0440\u043e \u0441\u0442\u0430\u0442\u0442\u044e - \u0421\u043b\u0443\u0445\u0430\u0439\u0442\u0435<\/a><\/li><\/ul><\/li><li class=\"\"><a href=\"#prawo-do-podwazania-ustalen\">\u041f\u0440\u0430\u0432\u043e \u043e\u0441\u043a\u0430\u0440\u0436\u0443\u0432\u0430\u0442\u0438 \u0432\u0438\u0441\u043d\u043e\u0432\u043a\u0438<\/a><\/li><li class=\"\"><a href=\"#granice-prawa-do-obrony\">\u041c\u0435\u0436\u0456 \u043f\u0440\u0430\u0432\u0430 \u043d\u0430 \u0437\u0430\u0445\u0438\u0441\u0442<\/a><\/li><li class=\"\"><a href=\"#dostep-do-akt-sprawy\">\u0414\u043e\u0441\u0442\u0443\u043f \u0434\u043e \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0456\u0432 \u0441\u043f\u0440\u0430\u0432\u0438<\/a><\/li><li class=\"\"><a href=\"#znaczenie-dla-praktyki\">\u041d\u0430\u0441\u043b\u0456\u0434\u043a\u0438 \u0434\u043b\u044f \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"autonomiczne-postepowanie-wobec-czlonka-zarzadu\"><strong>\u0410\u0432\u0442\u043e\u043d\u043e\u043c\u043d\u0435 \u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u043f\u0440\u043e\u0442\u0438 \u0447\u043b\u0435\u043d\u0430 \u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0421\u0442\u0430\u0442\u0442\u044f 116 \u0417\u0430\u043a\u043e\u043d\u0443 \u043f\u0440\u043e \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0435 \u0440\u0435\u0433\u0443\u043b\u044e\u0432\u0430\u043d\u043d\u044f \u043f\u0435\u0440\u0435\u0434\u0431\u0430\u0447\u0430\u0454, \u0449\u043e \u0447\u043b\u0435\u043d \u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043d\u0435\u0441\u0435 \u0441\u043e\u043b\u0456\u0434\u0430\u0440\u043d\u0443 \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0456\u0441\u0442\u044c \u0437 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0454\u044e \u0437\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0443 \u0437\u0430\u0431\u043e\u0440\u0433\u043e\u0432\u0430\u043d\u0456\u0441\u0442\u044c \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u0432\u0441\u0456\u043c \u0441\u0432\u043e\u0457\u043c \u043c\u0430\u0439\u043d\u043e\u043c, \u044f\u043a\u0449\u043e \u0441\u0442\u044f\u0433\u043d\u0435\u043d\u043d\u044f \u043d\u0430 \u0430\u043a\u0442\u0438\u0432\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u0432\u0438\u044f\u0432\u0438\u0442\u044c\u0441\u044f \u043d\u0435\u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u0438\u043c \u043f\u043e\u0432\u043d\u0456\u0441\u0442\u044e \u0430\u0431\u043e \u0447\u0430\u0441\u0442\u043a\u043e\u0432\u043e. \u041d\u0430 \u043f\u0440\u0430\u043a\u0442\u0438\u0446\u0456 \u0446\u0435 \u043e\u0437\u043d\u0430\u0447\u0430\u043b\u043e, \u0449\u043e \u0432\u0438\u0441\u043d\u043e\u0432\u043a\u0438 \u0440\u0456\u0448\u0435\u043d\u044c (\u0437\u043e\u043a\u0440\u0435\u043c\u0430, \u0441\u0443\u043c\u0438), \u0432\u0438\u043d\u0435\u0441\u0435\u043d\u0456 \u043f\u0440\u043e\u0442\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457, \u0431\u0443\u043b\u0438 \u043f\u0435\u0440\u0435\u0434\u0430\u043d\u0456 <a href=\"https:\/\/pmr-restrukturyzacje.pl\/uk\/%d0%ba%d1%96%d0%bd%d1%86%d0%b5%d0%b2%d0%b8%d0%b9-%d1%82%d0%b5%d1%80%d0%bc%d1%96%d0%bd-%d0%bf%d0%be%d0%b4%d0%b0%d0%bd%d0%bd%d1%8f-%d0%b7%d0%b0%d1%8f%d0%b2%d0%b8-%d0%bf%d1%80%d0%be-%d0%b1%d0%b0%d0%bd\/\">\u0447\u043b\u0435\u043d \u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f<\/a>, \u0431\u0435\u0437 \u0436\u043e\u0434\u043d\u043e\u0457 \u0440\u0435\u0430\u043b\u044c\u043d\u043e\u0457 \u043c\u043e\u0436\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u0457\u0445 \u043e\u0441\u043a\u0430\u0440\u0436\u0438\u0442\u0438.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>\u0420\u0456\u0448\u0435\u043d\u043d\u044f \u0421\u0443\u0434\u0443 \u0404\u0421 \u0432\u0456\u0434 \u043b\u044e\u0442\u043e\u0433\u043e 2025 \u0440\u043e\u043a\u0443 \u0443 \u0441\u043f\u0440\u0430\u0432\u0456 <strong>C-277\/24 (\u0410\u0434\u0436\u0430\u043a)<\/strong> \u043e\u0434\u043d\u0430\u043a \u043f\u0456\u0434\u0442\u0432\u0435\u0440\u0434\u0438\u0432, \u0449\u043e \u0442\u0430\u043a\u0438\u0439 \u043f\u0456\u0434\u0445\u0456\u0434 \u043f\u043e\u0440\u0443\u0448\u0443\u0454 \u043f\u0440\u0430\u0432\u043e \u043d\u0430 \u0437\u0430\u0445\u0438\u0441\u0442. \u041f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f \u043f\u0440\u043e\u0442\u0438 \u0447\u043b\u0435\u043d\u0430 \u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043c\u0430\u0454 \u0431\u0443\u0442\u0438 \u0430\u0432\u0442\u043e\u043d\u043e\u043c\u043d\u0438\u043c, \u0430 \u0440\u0456\u0448\u0435\u043d\u043d\u044f \u0449\u043e\u0434\u043e \u043e\u0446\u0456\u043d\u043a\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 <strong>\u0434\u043e\u043a\u0430\u0437\u0438, \u0430 \u043d\u0435 \u0443\u043f\u0435\u0440\u0435\u0434\u0436\u0435\u043d\u0456\u0441\u0442\u044c<\/strong>.<\/p>\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\">\u041a\u0456\u043b\u044c\u043a\u0430 \u0441\u043b\u0456\u0432 \u043f\u0440\u043e \u0441\u0442\u0430\u0442\u0442\u044e - \u0421\u043b\u0443\u0445\u0430\u0439\u0442\u0435<\/h4>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-audio\"><audio controls src=\"https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/10\/ElevenLabs_2025-10-08T16_57_25_Mark-Polish_pvc_sp90_s50_sb75_se25_b_m2.mp3\"><\/audio><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"prawo-do-podwazania-ustalen\"><strong>\u041f\u0440\u0430\u0432\u043e \u043e\u0441\u043a\u0430\u0440\u0436\u0443\u0432\u0430\u0442\u0438 \u0432\u0438\u0441\u043d\u043e\u0432\u043a\u0438<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0427\u043b\u0435\u043d \u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043c\u043e\u0436\u0435 \u043f\u043e\u0441\u0442\u0430\u0432\u0438\u0442\u0438 \u043f\u0456\u0434 \u0441\u0443\u043c\u043d\u0456\u0432 \u044f\u043a \u0456\u0441\u043d\u0443\u0432\u0430\u043d\u043d\u044f, \u0442\u0430\u043a \u0456 \u0440\u043e\u0437\u043c\u0456\u0440 \u0437\u043e\u0431\u043e\u0432&#039;\u044f\u0437\u0430\u043d\u044c \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457, \u043d\u0430\u0432\u0456\u0442\u044c \u044f\u043a\u0449\u043e \u0432\u043e\u043d\u0438 \u0432\u0436\u0435 \u0431\u0443\u043b\u0438 \u0432\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0456 \u0440\u0456\u0448\u0435\u043d\u043d\u044f\u043c \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u043e\u0440\u0433\u0430\u043d\u0456\u0432. \u0421\u0443\u0434 \u043d\u0430\u0433\u043e\u043b\u043e\u0441\u0438\u0432, \u0449\u043e \u043e\u0440\u0433\u0430\u043d, \u044f\u043a\u0438\u0439 \u0437\u0434\u0456\u0439\u0441\u043d\u044e\u0454 \u043f\u0440\u043e\u0432\u0430\u0434\u0436\u0435\u043d\u043d\u044f, \u0437\u043e\u0431\u043e\u0432&#039;\u044f\u0437\u0430\u043d\u0438\u0439 \u0440\u043e\u0437\u0433\u043b\u044f\u043d\u0443\u0442\u0438 \u0432\u0441\u0456 \u0434\u043e\u043a\u0430\u0437\u0438 \u0442\u0430 \u0430\u0440\u0433\u0443\u043c\u0435\u043d\u0442\u0438, \u043d\u0430\u0434\u0430\u043d\u0456 \u0442\u0440\u0435\u0442\u044c\u043e\u044e \u0441\u0442\u043e\u0440\u043e\u043d\u043e\u044e.<\/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\/uk\/%d0%bf%d0%be%d1%82%d1%80%d0%b5%d0%b1%d1%83%d1%94-%d0%bf%d1%80%d0%b0%d0%b2%d0%be%d0%b2%d0%be%d0%b3%d0%be-%d0%b0%d0%bd%d0%b0%d0%bb%d1%96%d0%b7%d1%83\/\"><img 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<h3 class=\"wp-block-heading\" id=\"granice-prawa-do-obrony\"><strong>\u041c\u0435\u0436\u0456 \u043f\u0440\u0430\u0432\u0430 \u043d\u0430 \u0437\u0430\u0445\u0438\u0441\u0442<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u041e\u0434\u043d\u0430\u043a \u0446\u0435 \u043f\u0440\u0430\u0432\u043e \u043d\u0435 \u0454 \u0431\u0435\u0437\u0443\u043c\u043e\u0432\u043d\u0438\u043c. \u042f\u043a\u0449\u043e <a href=\"https:\/\/pmr-restrukturyzacje.pl\/uk\/%d0%ba%d1%80%d0%b8%d0%bc%d1%96%d0%bd%d0%b0%d0%bb%d1%8c%d0%bd%d0%b0-%d0%b2%d1%96%d0%b4%d0%bf%d0%be%d0%b2%d1%96%d0%b4%d0%b0%d0%bb%d1%8c%d0%bd%d1%96%d1%81%d1%82%d1%8c-%d0%bf%d1%80%d0%b0%d0%b2%d0%bb%d1%96\/\">\u0447\u043b\u0435\u043d \u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f<\/a> \u043c\u0430\u043b\u0438 \u043c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u043e\u0441\u043a\u0430\u0440\u0436\u0438\u0442\u0438 \u0432\u0438\u0441\u043d\u043e\u0432\u043a\u0438 \u043f\u0456\u0434 \u0447\u0430\u0441 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0438 \u043e\u0446\u0456\u043d\u043a\u0438 \u043f\u0440\u043e\u0442\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 (\u043d\u0430\u043f\u0440\u0438\u043a\u043b\u0430\u0434, \u0431\u0440\u0430\u043b\u0438 \u0443\u0447\u0430\u0441\u0442\u044c \u0443 \u043f\u0440\u043e\u0446\u0435\u0441\u0456 \u043f\u043e\u0434\u0430\u043d\u043d\u044f \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0456\u0457), \u043f\u0456\u0437\u043d\u0456\u0448\u0456 \u0437\u0432\u0438\u043d\u0443\u0432\u0430\u0447\u0435\u043d\u043d\u044f \u043c\u043e\u0436\u0443\u0442\u044c \u0431\u0443\u0442\u0438 \u0440\u043e\u0437\u0446\u0456\u043d\u0435\u043d\u0456 \u044f\u043a \u0437\u0430\u043f\u0456\u0437\u043d\u0456\u043b\u0456.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"dostep-do-akt-sprawy\"><strong>\u0414\u043e\u0441\u0442\u0443\u043f \u0434\u043e \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0456\u0432 \u0441\u043f\u0440\u0430\u0432\u0438<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0421\u0443\u0434 \u0404\u0421 \u0442\u0430\u043a\u043e\u0436 \u0432\u043a\u0430\u0437\u0430\u0432 \u043d\u0430 \u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u0456\u0441\u0442\u044c \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f <a href=\"https:\/\/pmr-restrukturyzacje.pl\/uk\/%d0%b1%d0%be%d1%80%d0%b3-%d0%b2-%d0%be%d1%80%d0%b3%d0%b0%d0%bd%d0%b0%d1%85-%d1%81%d0%be%d1%86%d1%96%d0%b0%d0%bb%d1%8c%d0%bd%d0%be%d0%b3%d0%be-%d1%81%d1%82%d1%80%d0%b0%d1%85%d1%83%d0%b2%d0%b0%d0%bd\/\">\u0447\u043b\u0435\u043d \u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f<\/a> \u0434\u043e\u0441\u0442\u0443\u043f \u0434\u043e \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u0456\u0432 \u0441\u043f\u0440\u0430\u0432\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u2013 \u0443 \u043e\u0431\u0441\u044f\u0437\u0456, \u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u043e\u043c\u0443 \u0434\u043b\u044f \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0433\u043e \u0437\u0430\u0445\u0438\u0441\u0442\u0443. \u041e\u0434\u043d\u0430\u043a \u0446\u0435\u0439 \u0434\u043e\u0441\u0442\u0443\u043f \u043d\u0435 \u0454 \u0431\u0435\u0437\u043c\u0435\u0436\u043d\u0438\u043c: \u043a\u043e\u043c\u0435\u0440\u0446\u0456\u0439\u043d\u0430 \u0442\u0430\u0454\u043c\u043d\u0438\u0446\u044f \u0442\u0430 \u0456\u043d\u0442\u0435\u0440\u0435\u0441\u0438 \u0442\u0440\u0435\u0442\u0456\u0445 \u043e\u0441\u0456\u0431 \u0432\u0441\u0435 \u0449\u0435 \u0437\u0430\u0445\u0438\u0449\u0435\u043d\u0456.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/pmr-restrukturyzacje.pl\/uk\/%d1%89%d0%be-%d0%bf%d1%80%d0%b8%d0%bd%d0%be%d1%81%d0%b8%d1%82%d1%8c-%d1%80%d0%b5%d1%81%d1%82%d1%80%d1%83%d0%ba%d1%82%d1%83%d1%80%d0%b8%d0%b7%d0%b0%d1%86%d1%96%d1%8f-%d0%ba%d0%be%d0%bc%d0%bf%d0%b0\/\"><img decoding=\"async\" width=\"775\" height=\"185\" src=\"https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/01-upadlosc-gospodarcza.jpg\" alt=\"\" class=\"wp-image-11827\" title=\"\" srcset=\"https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/01-upadlosc-gospodarcza.jpg 775w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/01-upadlosc-gospodarcza-300x72.jpg 300w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/01-upadlosc-gospodarcza-768x183.jpg 768w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/01-upadlosc-gospodarcza-18x4.jpg 18w\" sizes=\"(max-width: 775px) 100vw, 775px\" \/><\/a><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"znaczenie-dla-praktyki\"><strong>\u041d\u0430\u0441\u043b\u0456\u0434\u043a\u0438 \u0434\u043b\u044f \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0417\u0430\u0432\u0434\u044f\u043a\u0438 \u043d\u043e\u0432\u043e\u043c\u0443 \u0440\u0456\u0448\u0435\u043d\u043d\u044e \u0421\u0443\u0434\u0443 \u0404\u0421 \u0447\u043b\u0435\u043d\u0438 \u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0431\u0456\u043b\u044c\u0448\u0435 \u043d\u0435 \u0454 \u0437\u0430\u0440\u0443\u0447\u043d\u0438\u043a\u0430\u043c\u0438 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0438\u0445 \u0440\u0456\u0448\u0435\u043d\u044c, \u043f\u0440\u0438\u0439\u043d\u044f\u0442\u0438\u0445 \u043f\u0440\u043e\u0442\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457. \u041f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u0456 \u043e\u0440\u0433\u0430\u043d\u0438 \u043f\u043e\u0432\u0438\u043d\u043d\u0456 \u043f\u0440\u043e\u0432\u043e\u0434\u0438\u0442\u0438 \u043e\u043a\u0440\u0435\u043c\u0456 \u0434\u043e\u043a\u0430\u0437\u043e\u0432\u0456 \u043f\u0440\u043e\u0446\u0435\u0434\u0443\u0440\u0438, \u0449\u043e \u0437\u0431\u0456\u043b\u044c\u0448\u0443\u0454 \u0448\u0430\u043d\u0441\u0438 \u043d\u0430 \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u0438\u0439 \u0437\u0430\u0445\u0438\u0441\u0442, \u043e\u0441\u043e\u0431\u043b\u0438\u0432\u043e \u043a\u043e\u043b\u0438 \u043f\u043e\u043f\u0435\u0440\u0435\u0434\u043d\u0456 \u0432\u0438\u0441\u043d\u043e\u0432\u043a\u0438 \u0431\u0443\u043b\u0438 \u043f\u043e\u043c\u0438\u043b\u043a\u043e\u0432\u0438\u043c\u0438.<br>\u0426\u0435 \u0447\u0456\u0442\u043a\u0438\u0439 \u0441\u0438\u0433\u043d\u0430\u043b \u0442\u043e\u0433\u043e, \u0449\u043e \u0432\u0456\u0434\u043f\u043e\u0432\u0456\u0434\u0430\u043b\u044c\u043d\u0456 \u043e\u0441\u043e\u0431\u0438 <a href=\"https:\/\/pmr-restrukturyzacje.pl\/uk\/%d0%b2%d0%b8-%d1%94-%d1%87%d0%bb%d0%b5%d0%bd%d0%be%d0%bc-%d0%bf%d1%80%d0%b0%d0%b2%d0%bb%d1%96%d0%bd%d0%bd%d1%8f-%d1%82%d0%be%d0%b2%d0%b0%d1%80%d0%b8%d1%81%d1%82%d0%b2%d0%b0-%d0%b7-%d0%be%d0%b1%d0%bc\/\">\u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u0441\u044c\u043a\u0456 \u0444\u0443\u043d\u043a\u0446\u0456\u0457 <\/a>\u0432\u043e\u043d\u0438 \u043c\u0430\u044e\u0442\u044c \u0440\u0435\u0430\u043b\u044c\u043d\u0456 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0438 \u0434\u043b\u044f \u0441\u0430\u043c\u043e\u0437\u0430\u0445\u0438\u0441\u0442\u0443, \u0430 \u0457\u0445\u043d\u0454 \u043f\u0440\u043e\u0446\u0435\u0441\u0443\u0430\u043b\u044c\u043d\u0435 \u0441\u0442\u0430\u043d\u043e\u0432\u0438\u0449\u0435 \u0441\u0442\u0430\u0454 \u0431\u0456\u043b\u044c\u0448 \u0437\u0431\u0430\u043b\u0430\u043d\u0441\u043e\u0432\u0430\u043d\u0438\u043c.<\/p>","protected":false},"excerpt":{"rendered":"<p>Nowa interpretacja art. 116 Ordynacji podatkowej w \u015bwietle prawa unijnego Dotychczas cz\u0142onkowie zarz\u0105d\u00f3w sp\u00f3\u0142ek, wobec kt\u00f3rych wszczynano post\u0119powania dotycz\u0105ce odpowiedzialno\u015bci za zaleg\u0142o\u015bci podatkowe, cz\u0119sto czyli si\u0119 pozbawieni realnych narz\u0119dzi obrony. Post\u0119powanie dotycz\u0105ce odpowiedzialno\u015bci solidarnej cz\u0142onka zarz\u0105du za zobowi\u0105zania podatkowe sp\u00f3\u0142ki ogranicza\u0142o si\u0119 wy\u0142\u0105cznie do badania, czy spe\u0142nione zosta\u0142y przes\u0142anki tej odpowiedzialno\u015bci, bez mo\u017cliwo\u015bci podwa\u017cenia samej decyzji podatkowej wydanej przeciwko sp\u00f3\u0142ce.&nbsp; Najnowsze orzecznictwo TSUE zmienia zasady gry: prawomocne decyzje wydane wobec sp\u00f3\u0142ki nie b\u0119d\u0105 ju\u017c przeszkod\u0105 do skutecznego podwa\u017cania samego zobowi\u0105zania. Autonomiczne post\u0119powanie wobec cz\u0142onka zarz\u0105du Art. 116 Ordynacji podatkowej przewiduje, \u017ce cz\u0142onek zarz\u0105du odpowiada solidarnie ze sp\u00f3\u0142k\u0105 za zaleg\u0142o\u015bci podatkowe sp\u00f3\u0142ki ca\u0142ym swoim maj\u0105tkiem, je\u017celi egzekucja z maj\u0105tku sp\u00f3\u0142ki okaza\u0142a si\u0119 w ca\u0142o\u015bci lub w cz\u0119\u015bci bezskuteczna. Do tej pory w praktyce oznacza\u0142o to, \u017ce ustalenia z decyzji (w szczeg\u00f3lno\u015bci wysoko\u015bci kwot) wydanych wobec sp\u00f3\u0142ki by\u0142y przenoszone na cz\u0142onka zarz\u0105du, bez realnej mo\u017cliwo\u015bci ich zakwestionowania. Wyrok TSUE z lutego 2025 r. w sprawie C-277\/24 (Adjak) potwierdzi\u0142 jednak, \u017ce takie podej\u015bcie narusza prawo do obrony. Post\u0119powanie wobec cz\u0142onka zarz\u0105du musi by\u0107 autonomiczne, a decyzja wymiarowa wobec sp\u00f3\u0142ki jest dowodem, a nie prejudykatem. Kilka s\u0142\u00f3w o artykule- Pos\u0142uchaj Prawo do podwa\u017cania ustale\u0144 Cz\u0142onek zarz\u0105du mo\u017ce kwestionowa\u0107 zar\u00f3wno istnienie, jak i wysoko\u015b\u0107 zobowi\u0105za\u0144 sp\u00f3\u0142ki, nawet je\u015bli te zosta\u0142y ju\u017c ustalone decyzj\u0105 organ\u00f3w podatkowych. Trybuna\u0142 podkre\u015bli\u0142, \u017ce organ prowadz\u0105cy post\u0119powanie ma obowi\u0105zek rozpatrzenia wszystkich dowod\u00f3w i argument\u00f3w przedstawionych przez osob\u0119 trzeci\u0105. Granice prawa do obrony To uprawnienie nie jest jednak bezwarunkowe. Je\u015bli cz\u0142onek zarz\u0105du mia\u0142 mo\u017cliwo\u015b\u0107 zakwestionowania ustale\u0144 podczas post\u0119powania wymiarowego wobec sp\u00f3\u0142ki (np. uczestniczy\u0142 w procesie sk\u0142adania deklaracji), p\u00f3\u017aniejsze zarzuty mog\u0105 by\u0107 oceniane jako sp\u00f3\u017anione. Dost\u0119p do akt sprawy TSUE wskaza\u0142 tak\u017ce na konieczno\u015b\u0107 zapewnienia cz\u0142onkowi zarz\u0105du dost\u0119pu do akt sprawy prowadzonej wobec sp\u00f3\u0142ki \u2013 w zakresie niezb\u0119dnym do skutecznej obrony. Dost\u0119p ten nie jest jednak nieograniczony: nadal chronione s\u0105 tajemnice przedsi\u0119biorstwa i interesy os\u00f3b trzecich. Znaczenie dla praktyki Dzi\u0119ki nowemu orzecznictwu TSUE cz\u0142onek zarz\u0105du przestaje by\u0107 \u201ezak\u0142adnikiem\u201d decyzji podatkowych wobec sp\u00f3\u0142ki. Organy podatkowe musz\u0105 prowadzi\u0107 odr\u0119bne post\u0119powania dowodowe, co zwi\u0119ksza szanse na skuteczn\u0105 obron\u0119 \u2013 zw\u0142aszcza gdy wcze\u015bniejsze ustalenia by\u0142y b\u0142\u0119dne.To wyra\u017any sygna\u0142, \u017ce osoby pe\u0142ni\u0105ce funkcje kierownicze maj\u0105 realne narz\u0119dzia do obrony, a ich sytuacja procesowa staje si\u0119 bardziej zr\u00f3wnowa\u017cona.<\/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 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