In a recent judgment dated 9 June 2009, the Court of Appeals (File No:2008/177 E. 2009/2410 K.) questioned the liability of a resigned shareholder manager for tax debts that arose during his term of office.  In the case the plaintiff was a former shareholder and manager of a company who had resigned and transferred his shares and all other debts and rights to third parties in 2002. The plaintiff had requested the annulment of a payment order that required him to pay company tax debts that had arisen during his term of office in the year 2000.  The Court of Appeals ruled that regardless of the fact that the plaintiff had resigned from his position and had transferred all his rights and obligations to third parties, he should be held liable for the company debts that had arisen during his term of office as a shareholder manager.