The marginal scope of liability towards third parties does not allow to assume that the manager performs independent economic activity (judgment of the Supreme Administrative Court of April 26, 2022, reference number I FSK 2066/18)
The applicant was appointed as a member of the management board of a Polish law company and concluded an agreement with that company for the provision of management services. The parties agreed that the complainant as a member of the management board bears full liability to the company for damages caused during the performance of the contract as a result of non-performance or improper performance of contractual obligations. On the other hand, as regards claims by third parties, the applicant was to be held liable only for infringement of their copyright.
Source Deloitte
Latest Posts in "Poland"
- EU Court: Simplified VAT Rules Apply to Chain Transactions Involving Four Parties, Not Just Three
- Planned Maintenance for KSeF 1.0 API and MCU on December 8, 2025
- Difficulties Obtaining UPO for JPK_VAT Files with Declaration Due to e-Declaration Maintenance
- KSeF Mandatory E-Invoicing: 2026 Deadlines and Early Implementation for Sales Over PLN 200 Million
- RTC Webinar Recap: CSE Countries – Implementing e-Invoicing and SAF-T Mandates














