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 Plans Wider Joint and Several VAT Liability for Purchasers of Selected Services from 2027
- Poland Confirms 50% Input VAT Deduction for Business Use of a Second Electric Car
- Poland Moves to Apply 23% VAT to Juice-Based Energy Drinks and Alcohol-Free Beverage Alternatives
- Poland Ends the Customs-Document Monopoly for 0% VAT on Exports
- Poland Sejm Passes VAT Hike on Alcohol-Free Drinks and Energy Drinks
