{"id":9166,"date":"2024-05-30T14:59:22","date_gmt":"2024-05-30T12:59:22","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=9166"},"modified":"2024-06-07T17:30:58","modified_gmt":"2024-06-07T15:30:58","slug":"liability-of-statutory-executives-for-the-companys-tax-debts","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/liability-of-statutory-executives-for-the-companys-tax-debts\/","title":{"rendered":"Liability of statutory executives for the company\u2019s tax debts"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The Civil Code stipulates a special liability for the debts of a company that applies to the members of its elected body, such as a statutory executive, a member of the board of directors, or the administrative board (hereinafter referred to as the \u201cstatutory executive\u201d). This liability arises if the statutory executive breaches their duties, resulting in damage to the company that they fail to reimburse. If the company\u2019s creditor is unable to enforce the debt against the company, they may demand that the statutory executive, as guarantor, pay the company\u2019s debt.<\/p>\n","protected":false},"author":117,"featured_media":9167,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4],"tags":[663,8],"class_list":["post-9166","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-law","tag-tax-administrator","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9166","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=9166"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9166\/revisions"}],"predecessor-version":[{"id":9170,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9166\/revisions\/9170"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/9167"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=9166"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=9166"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=9166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}