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"
- Poland Extends Reduced VAT and Excise Rates for Selected Motor Fuels
- Main VAT and other indirect tax developments in Poland
- Court Supports VAT Exemption for Integrated Medical-Treatment Stays
- From KSeF to Pre-Filled VAT Returns: Poland’s Next Phase of VAT Digitalisation Takes Shape
- Tax Authority Restricts Deductible Purchase Costs in VAT Margin Scheme
