ODPOWIEDZIALNOŚĆ CZŁONKA ZARZĄDU JAKO OSOBY TRZECIEJ ZA ZALEGŁOŚCI PODATKOWE SPÓŁKI Z OGRANICZONĄ ODPOWIEDZIALNOŚCIĄ
LIABILITY OF A BOARD MEMBER AS A THIRD PARTY FOR TAX ARREARS OF A LIMITED LIABILITY COMPANY

Summary/Abstract: The article is theoretical in nature and aims to present the institution of board member liabilityfor tax arrears of a capital company. It characterizes this institution and the specific conditions thatmust be proven by the tax authority as prerequisites for ruling on the board member’s liability forthe 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 referenceto doctrinal views and rulings of administrative courts and the Supreme Court. It highlights thecorrect 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’stax 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 thediscussed 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 boardmember in the context of the conditions that determine the ruling on a board member’s liability.

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