- A member of the management board of a capital company who does not act on their own behalf and at their own expense and does not bear the economic risk associated with the services provided does not conduct independent economic activity and therefore does not pay VAT on their remuneration.
- The ruling by the Court of Justice of the European Union applies to Polish managers as well due to the harmonization of VAT regulations in the European Union.
- The case involved a member of the management board of several joint-stock companies, responsible for selecting operational management, receiving reports from the management staff, discussing action strategies, resolving issues related to settlements of companies and affiliated entities.
Source: podatki.gazetaprawna.pl
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.
