On April 26, 2022, the Supreme Administrative Court issued a judgment in which it ruled that if, in accordance with the provisions of the management contract, a management board member is liable only to the company and not to third parties, his activities are not subject to VAT.
The Supreme Administrative Court agreed with the court of first instance that in external relations, i.e. towards third parties, only the company’s liability for activities performed by a management board member exists. In the opinion of the Supreme Administrative Court, the managing person’s liability relating to the infringement of copyright is only incidental, ancillary to its entire liability. There is no doubt that the management does not bear all of this responsibility for the management services in relation to third parties, but the company.
Source PwC
Latest Posts in "Poland"
- Poland Plans Wider Joint and Several VAT Liability for Purchasers of Selected Services from 2027
- Poland Confirms 50% Input VAT Deduction for Business Use of a Second Electric Car
- Poland Moves to Apply 23% VAT to Juice-Based Energy Drinks and Alcohol-Free Beverage Alternatives
- Poland Ends the Customs-Document Monopoly for 0% VAT on Exports
- Poland Sejm Passes VAT Hike on Alcohol-Free Drinks and Energy Drinks
