Abstract

In principle, repayment of obligations made by an ordinary association comes from association’s assets (e.g. funds from a bank account of an ordinary association). However, active debt from unsettled taxes and social insurance contributions are specific charges, so-called public-law debts. Currently, regulations of tax ordinance in the article 116a § 3 of tax ordinance states that for this type of liability, board members of an ordinary association may be liable also from personal assets. Subject solution is a result of amended changes introduced to the law on associations which stipulates establishing associations and ordinary associations with legal capacity.