{"id":14660,"date":"2025-10-06T09:19:21","date_gmt":"2025-10-06T09:19:21","guid":{"rendered":"https:\/\/pmr-restrukturyzacje.pl\/?p=14660"},"modified":"2025-10-09T11:04:50","modified_gmt":"2025-10-09T11:04:50","slug":"can-a-management-board-member-challenge-the-companys-tax-liabilities","status":"publish","type":"post","link":"https:\/\/pmr-restrukturyzacje.pl\/en\/can-a-management-board-member-challenge-the-companys-tax-liabilities\/","title":{"rendered":"Can a management board member challenge the company&#039;s tax liabilities?"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>A new interpretation of Article 116 of the Tax Ordinance in the light of EU law<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To date, company management board members facing tax arrears proceedings have often been deprived of any real defense tools. Proceedings concerning joint and several liability of a management board member for the company&#039;s tax obligations have been limited solely to examining whether the conditions for such liability have been met, without the possibility of challenging the tax decision itself issued against the company.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The latest CJEU case law changes the rules of the game: final decisions issued against a company will no longer be an obstacle to effectively challenging the very <a href=\"https:\/\/pmr-restrukturyzacje.pl\/en\/how-to-reduce-your-debts\/\">obligations<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/pmr-restrukturyzacje.pl\/en\/how-to-deal-with-a-company-crisis-2\/\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"421\" src=\"https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/c20cb824-5460-4904-bd68-f4c0a2a0194b-1024x421.jpeg\" alt=\"\" class=\"wp-image-12186\" title=\"\" srcset=\"https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/c20cb824-5460-4904-bd68-f4c0a2a0194b-1024x421.jpeg 1024w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/c20cb824-5460-4904-bd68-f4c0a2a0194b-300x123.jpeg 300w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/c20cb824-5460-4904-bd68-f4c0a2a0194b-768x316.jpeg 768w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/c20cb824-5460-4904-bd68-f4c0a2a0194b-18x7.jpeg 18w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/c20cb824-5460-4904-bd68-f4c0a2a0194b.jpeg 1337w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Contents:<\/h2><nav><ul><li class=\"\"><a href=\"#autonomiczne-postepowanie-wobec-czlonka-zarzadu\">Autonomous proceedings against a management board member<\/a><ul><li class=\"\"><a href=\"#kilka-slow-o-artykule-posluchaj\">A few words about the article - Listen<\/a><\/li><\/ul><\/li><li class=\"\"><a href=\"#prawo-do-podwazania-ustalen\">The right to challenge findings<\/a><\/li><li class=\"\"><a href=\"#granice-prawa-do-obrony\">The limits of the right to defense<\/a><\/li><li class=\"\"><a href=\"#dostep-do-akt-sprawy\">Access to case files<\/a><\/li><li class=\"\"><a href=\"#znaczenie-dla-praktyki\">Implications for practice<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"autonomiczne-postepowanie-wobec-czlonka-zarzadu\"><strong>Autonomous proceedings against a management board member<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Article 116 of the Tax Ordinance Act provides that a management board member is jointly and severally liable with the company for the company&#039;s tax arrears with all of his or her assets if enforcement against the company&#039;s assets proves ineffective in whole or in part. In practice, this has meant that the findings of decisions (particularly the amounts) issued against the company were transferred to <a href=\"https:\/\/pmr-restrukturyzacje.pl\/en\/deadline-for-filing-for-bankruptcy-and-the-management-boards-liability-for-tax-debts\/\">member of the board<\/a>, without any real possibility of challenging them.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>CJEU judgment of February 2025 in the case <strong>C-277\/24 (Adjak)<\/strong> however, confirmed that such an approach violates the right to defense. Proceedings against a management board member must be autonomous, and the decision on the company&#039;s assessment is <strong>evidence, not prejudicial<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-center\" id=\"kilka-slow-o-artykule-posluchaj\">A few words about the article - Listen<\/h4>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-audio\"><audio controls src=\"https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/10\/ElevenLabs_2025-10-08T16_57_25_Mark-Polish_pvc_sp90_s50_sb75_se25_b_m2.mp3\"><\/audio><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"prawo-do-podwazania-ustalen\"><strong>The right to challenge findings<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A management board member may question both the existence and the amount of the company&#039;s liabilities, even if these have already been established by a decision of the tax authorities. The Court emphasized that the body conducting the proceedings is obligated to consider all evidence and arguments presented by the third party.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/pmr-restrukturyzacje.pl\/en\/needs-a-legal-analysis\/\"><img decoding=\"async\" width=\"1024\" height=\"421\" src=\"https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/9425fcf0-1ec7-4cfc-bfea-bee7d2db22bb-1024x421.jpeg\" alt=\"\" class=\"wp-image-12187\" title=\"\" srcset=\"https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/9425fcf0-1ec7-4cfc-bfea-bee7d2db22bb-1024x421.jpeg 1024w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/9425fcf0-1ec7-4cfc-bfea-bee7d2db22bb-300x123.jpeg 300w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/9425fcf0-1ec7-4cfc-bfea-bee7d2db22bb-768x316.jpeg 768w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/9425fcf0-1ec7-4cfc-bfea-bee7d2db22bb-18x7.jpeg 18w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/9425fcf0-1ec7-4cfc-bfea-bee7d2db22bb.jpeg 1337w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"granice-prawa-do-obrony\"><strong>The limits of the right to defense<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This right, however, is not unconditional. If <a href=\"https:\/\/pmr-restrukturyzacje.pl\/en\/criminal-liability-of-the-management-board-related-to-the-companys-debts\/\">member of the board<\/a> had the opportunity to challenge the findings during the assessment proceedings against the company (e.g. participated in the declaration submission process), later allegations may be assessed as late.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"dostep-do-akt-sprawy\"><strong>Access to case files<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The CJEU also pointed out the need to ensure <a href=\"https:\/\/pmr-restrukturyzacje.pl\/en\/zadluzenie-w-zus-co-robic\/\">member of the management board<\/a> access to the company&#039;s case files \u2013 to the extent necessary for effective defense. However, this access is not unlimited: trade secrets and third-party interests are still protected.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/pmr-restrukturyzacje.pl\/en\/what-restructuring-of-the-company-brings\/\"><img decoding=\"async\" width=\"775\" height=\"185\" src=\"https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/01-upadlosc-gospodarcza.jpg\" alt=\"\" class=\"wp-image-11827\" title=\"\" srcset=\"https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/01-upadlosc-gospodarcza.jpg 775w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/01-upadlosc-gospodarcza-300x72.jpg 300w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/01-upadlosc-gospodarcza-768x183.jpg 768w, https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2025\/03\/01-upadlosc-gospodarcza-18x4.jpg 18w\" sizes=\"(max-width: 775px) 100vw, 775px\" \/><\/a><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"znaczenie-dla-praktyki\"><strong>Implications for practice<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Thanks to the new CJEU ruling, management board members are no longer held hostage by tax decisions made against the company. Tax authorities must conduct separate evidentiary proceedings, which increases the chances of a successful defense, especially when previous findings were erroneous.<br>This is a clear signal that people in charge <a href=\"https:\/\/pmr-restrukturyzacje.pl\/en\/you-are-a-member-of-the-management-board-of-a-limited-liability-company-check-when-you-will-be-liable-for-the-companys-debts-from-your-own-assets-article-299-of-the-commercial-companies-code\/\">managerial functions <\/a>they have real tools to defend themselves, and their procedural situation becomes more balanced.<\/p>","protected":false},"excerpt":{"rendered":"<p>A New Interpretation of Article 116 of the Tax Ordinance in the Light of EU Law. Until now, management board members facing tax arrears proceedings have often been deprived of any real defense tools. Proceedings concerning a management board member&#039;s joint and several liability for a company&#039;s tax liabilities were limited solely to examining whether the conditions for such liability were met, without the possibility of challenging the tax decision issued against the company itself. The latest CJEU case law is changing the rules of the game: final decisions issued against a company will no longer be an obstacle to effectively challenging the liability itself. Autonomous Proceedings Against a Management Board Member. Article 116 of the Tax Ordinance provides that a management board member is jointly and severally liable with the company for the company&#039;s tax arrears with all their assets if enforcement against the company&#039;s assets proved ineffective in whole or in part. Until now, this has meant that the findings of decisions (particularly the amounts) issued against the company were transferred to the management board member, without any real possibility of challenging them. The CJEU judgment of February 2025 in Case C-277\/24 (Adjak) confirmed, however, that such an approach violates the rights of defense. Proceedings against a management board member must be autonomous, and a tax assessment decision against a company constitutes evidence, not a preliminary ruling. A few words about the article - Listen: The Right to Challenge Findings A management board member may challenge both the existence and the amount of the company&#039;s liabilities, even if these have already been established by a decision of the tax authorities. The Court emphasized that the body conducting the proceedings is obliged to consider all evidence and arguments presented by a third party. Limits of the Right to Defense This right, however, is not unconditional. If a management board member had the opportunity to challenge the findings during the tax assessment proceedings against the company (e.g., by participating in the declaration process), subsequent objections may be considered belated. Access to Case Files The CJEU also indicated the need to provide a management board member with access to the case files against the company \u2013 to the extent necessary for an effective defense. However, this access is not unlimited: trade secrets and the interests of third parties are still protected. Practical implications: Thanks to the new CJEU ruling, management board members are no longer held &quot;hostage&quot; to company tax decisions. Tax authorities must conduct separate evidentiary proceedings, which increases the chances of an effective defense\u2014especially if previous findings were erroneous. This clearly signals that executives have real defense tools and their procedural position is becoming more balanced.<\/p>","protected":false},"author":17,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[19],"tags":[],"ppma_author":[36],"class_list":["post-14660","post","type-post","status-publish","format-standard","hentry","category-blog"],"authors":[{"term_id":36,"user_id":17,"is_guest":0,"slug":"j-pakulapmr-restructuring-pl","display_name":"Aleksandra Paku\u0142a","avatar_url":{"url":"https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2024\/09\/joanna-pakula.jpg","url2x":"https:\/\/pmr-restrukturyzacje.pl\/wp-content\/uploads\/2024\/09\/joanna-pakula.jpg"},"0":null,"1":"","2":"","3":"","4":"","5":"","6":"","7":"","8":""}],"_links":{"self":[{"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/posts\/14660","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/comments?post=14660"}],"version-history":[{"count":5,"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/posts\/14660\/revisions"}],"predecessor-version":[{"id":14672,"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/posts\/14660\/revisions\/14672"}],"wp:attachment":[{"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/media?parent=14660"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/categories?post=14660"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/tags?post=14660"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/pmr-restrukturyzacje.pl\/en\/wp-json\/wp\/v2\/ppma_author?post=14660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}