Comments on ECJ Case C-278/24: EU Court Rules on Directors’ Liability for Company VAT Debts Under Polish Law

• The European Court of Justice examined Polish legislation regarding VAT debts of companies.
• The court reviewed Article 273 of Directive 2006/112/EU.
• National legislation can hold a board member responsible for VAT debts incurred during their term.
• This responsibility applies if the company’s debt enforcement is unsuccessful.
• Directors can avoid liability by proving due diligence in managing company affairs.
• It is not enough to show the tax authority was the only creditor at the time of insolvency.

Source: eutekne.info

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.