Poland: Liability of board member for company’s tax debts (CJEU judgment)
The publication of the judgment initiates the deadlines for reopening tax proceedings.
The Court of Justice of the European Union (CJEU) on April 22, 2025, held (case C-277/24 Adjak)—in response to a referral from the Provincial Administrative Court in Wrocław—that in order to hold a board member liable for a company’s tax debts, the individual must have:
- A genuine opportunity to challenge the findings contained in the tax assessment decision issued against the company
- Access to the file in the main proceedings
The publication of the judgment initiates the deadlines for reopening tax proceedings (applications must be submitted by May 22, 2025) and administrative court proceedings (complaints must be filed by July 22, 2025).
Read an April 2025 report prepared by the KPMG member firm in Poland