https://doi.org/10.31648/cetl.11322
The article is theoretical in nature and aims to present the institution of board member liability for tax arrears of a capital company. It characterizes this institution and the specific conditions that must be proven by the tax authority as prerequisites for ruling on the board member’s liability for the company’s tax arrears, as well as the conditions that, if demonstrated by the board member, will allow them to be released from such liability. The article discusses each condition with reference to doctrinal views and rulings of administrative courts and the Supreme Court. It highlights the correct interpretation of the legal provisions regulating the institution, supported by case law. Additionally, it points to the legal acts and specific regulations that apply to this institution. The article provides practical value for the application of board member liability for a company's tax arrears by offering a structured and clarifying perspective based on the outlined conditions. Particular emphasis was placed on establishing the proper understanding of key aspects within the discussed institution, including the concept of the ineffectiveness of administrative enforcement, the appropriate timing for filing a bankruptcy petition, and the issue of fulfilling the duties of a board member in the context of the conditions that determine the ruling on a board member's liability.
Download files
Citation rules
Licence
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
English
Język Polski
Français (France)
Español (España)
Italiano
Deutsch
Русский
