Odpowiedzialność podatkowoprawna członków organów zarządzających spółek kapitałowych prawa obcego na podstawie art. 116a § 1 o.p.
Tax Liability of Directors of Foreign Companies Pursuant to Art. 116a § 1 of the Tax Ordinance

Summary/Abstract: The subject of the study is the issue of the personal liability of members of governing bodies of foreign companies for domestic tax arrears. This problem is derived from the exercise by companies the freedom of establishment based on the Treaty on the Functioning of the European Union. As a result of taking up and pursuing economic activity in the territory of Poland by foreign companies, tax arrears arise. However, it is not always possible to enforce them from the company’s assets; enforcement may prove wholly or partially ineffective. It results from the current jurisprudence of administrative courts that a member of the management board of a foreign company may not be held liable as a third party pursuant to Article 116 § 1 of the Tax Ordinance. The issue which is disputed in the jurisprudence of administrative courts, however, is the admissibility of the application of Article 116a § 1 of the Tax Ordinance as the basis for liability.

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