- The Provincial Administrative Court in Wrocław has referred a case to the CJEU regarding the liability of board members for a company’s VAT arrears.
- The court has asked three specific questions regarding this issue.
- The first question is whether EU regulations allow for joint and several liability of a board member for VAT liabilities without determining their intent or conduct.
- The second question is whether a board member must file a bankruptcy petition to be released from liability, even if it serves no purpose.
- The third question is whether EU regulations allow for unequal treatment of board members based on the number of creditors they have.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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