By resolution of January 28, 2010 (court file no. III CZP 91/09) the Supreme Court decided that the liquidator of a limited liability company  is liable to the same extent as Management Board members under Article 299 of the Commercial Companies Code.
Pursuant to Article 299 of the Commercial Companies Code, if enforcement proceedings against a company proves ineffective, Management Board members (liquidator) are jointly and severally liable for company’s obligations. So, in case a creditor is unable to have its claims satisfied by the company the creditor may file a suit against Management Board members (liquidator) of the company.  
Contact: MirosÅ‚aw Stefanik ms@pnplaw.pl