Poland: Joint and several liability of board member for company’s tax debts upheld (CJEU judgment)

Board member may be exempt if application for insolvency declaration timely filed

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May 9, 2025

The Court of Justice of the European Union (CJEU) on April 30, 2025, held (case C-278/24 Genzyński) that domestic legislation providing for joint and several liability of a member or former member of a company’s board of directors for tax debts of the company arising during his or her term of office was compatible with EU legislation.

However, a board member may be exempt from liability if an application for a declaration of insolvency for the company was timely filed (or if failure to timely file was not the board member’s fault).

Read a May 2025 report prepared by the KPMG member firm in Poland

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