Poland: Liability of board member for company’s tax debts (CJEU judgment)

The publication of the judgment initiates the deadlines for reopening tax proceedings.

Share
April 29, 2025

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

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline