Case-law - Judgment by the Supreme Administrative Court regarding the Executive’s employment27/01/11 / cata_tax-news

• In judgment No. 3 Ads 119/2010 – 61 dated 9 December 2010, the Supreme Administrative Court confirmed that the company Executive does not participate in sickness insurance as the company’s employee since there was no employment that would establish such participation as the General Manager’s responsibilities were identical to the responsibilities of the Executive. One and the same person can generally be both the company’s statutory body and an employee but only if the employment responsibilities differ from those of the statutory body.