On December 13th 2022 in the case no. I NSNc 433/21 the Supreme Court – Chamber or Extraordinary Control and Public Affairs issued a judgment dismissing the Prosecutor General’s extraordinary complaint against the judgment partially dismissing a lawsuit filed against the members of the management board of a limited liability company by an employee who had previously obtained a judgment awarding him a salary from the company, but which he was unable to enforce due to the company’s insolvency.
The Supreme Court, in dismissing the complaint, pointed out that the contested judgment was based on the concept of compensatory liability of members of the management board of a limited liability company, which is dominant in the jurisprudence, and that no prerequisites for this extraordinary remedy were met – which in itself does not raise any controversy, however, the factual and legal state of the judgment can become a canvas for consideration of the nature of liability under Article 299 of the Commercial Companies Act in the case of claims for labor remuneration.
The content of the claims at issue in the case, as well as the content of various rulings of the District Court and the Court of Appeals issued before the filing of the extraordinary appeal, shows that three ways of interpreting the aforementioned provision with regard to claims for labor remuneration are possible: awarding members of the board of directors the full gross amount, awarding the amount less the tax and social contributions due, and awarding the amount less only the tax. In this case the employee hired was awarded the amount less only advance tax payments – which seems a reasonable compromise.