Amendment of Tax Ordinance: Alignment with EU Law on Third-Party Liability for Tax Arrears

Objective of the Draft Act: The project aims to amend Article 116 of the Tax Ordinance to align third-party liability rules for tax arrears of capital companies with EU law, following relevant CJEU judgments regarding tax liability principles.
Key Proposals: The draft includes provisions for third parties to challenge tax authority findings, access assessment files related to capital companies, and clearly define liability assignment rules for management board members and others managing the company.
Development and Timeline: Developed by the Ministry of Finance and General Affairs, the draft is set for submission and planned adoption by the City Council in the first or second quarter of 2026.

ECJ cases referred to:

Case C-277/24 (Adjak) – Judgment delivered on 27 February 2025, which examined the compatibility of EU law with the principles of third-party liability for tax arrears of capital companies.
Case C-278/24 (Genzyński) – Judgment delivered on 30 April 2025, which also addressed the principles of tax liability of third parties in relation to capital companies under EU law.

See