Comments on ECJ C-277/24: Revolutionary judgment on the provisions of joint and several liability of members of the management board

• The Court of Justice of the European Union (CJEU) ruled that Polish regulations imposing joint and several liability on management board members for a company’s tax arrears are inconsistent with EU law, as these members lack the ability to effectively challenge tax authority findings.
• The CJEU’s judgment mandates that management board members must have the right to access case files and contest tax authority decisions, thereby ensuring their rights of defense are upheld in joint and several liability proceedings.
• The ruling allows management board members to seek resumption of past proceedings, challenge liability decisions, recover previously paid amounts, and gain access to relevant tax assessment files, with tight deadlines for action following the judgment’s publication.

Source MDDP

See also

• C-277/24 (Adjak) – Judgment – ECJ affirms Rights of Defense in VAT Liability cases, permitting national Joint liability frameworks with safeguards

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