liability
-
Changes to third-party liability for an insolvent taxpayer’s debts
The proposed new Tax Ordinance, currently under consultation, would change recovery of insolvent taxpayers’ debts from third parties. At present, tax authorities may assess unpaid tax against them regardless of their circumstances or…
-
VAT due diligence — checking counterparties
-
Management board members’ ‘occupational risk’
Management board members of Polish joint-stock companies are thought to be in a safer position than their counterparts in Polish limited liability companies because there is no equivalent of Article 299 of the Polish Commercial Companies Code, under which the management board members of a limited liability company are jointly and severally liable for its…