Odpowiedzialność członka zarządu jako osoby trzeciej za zaległości podatkowe spółki z ograniczoną odpowiedzialnością
The Liability of a Board Member as a Third Party for the Tax Arrears of a Limited Liability Company

Summary/Abstract: The institution of ruling on the liability of a management board member of a capital companyis regulated by Article 116 of the Tax Ordinance. In the course of initiated proceedings, the taxauthority is obliged to gather evidence and assess the prerequisites that condition a ruling in thisregard. The authority conducting the proceedings evaluates whether the material and personal condi-tions for holding a board member liable for the company’s tax arrears are met. Under the mentionedprovision, one can distinguish positive and negative prerequisites for ruling on the liability for thecompany’s tax arrears. Among the positive prerequisites are the expiration of the company’s taxobligation during the board member’s tenure and the ineffective enforcement from the company’sassets, either wholly or partially. The negative prerequisites include the timely submission of a ban-kruptcy petition, the absence of fault on the board member’s part in failing to submit the bankruptcypetition, and the board member’s indication of the company’s assets from which enforcement wouldenable the satisfaction of the company’s tax arrears to a significant extent. The article providesa characterization of the institution of ruling on the liability of a management board member, thenature of this liability, and the prerequisites defining this institution, presenting selected views fromlegal doctrine and case law.

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