- ECJ ruled on Polish rules for joint and several liability for VAT debts.
- The case involved a former company board chairperson held jointly and severally liable for the company’s VAT debt.
- The ECJ ruled that Article 273 of the VAT Directive does not prevent national legislation from excluding third parties from proceedings establishing a legal entity’s tax debt.
- However, this exclusion is subject to the third party’s right to challenge tax authorities’ findings in separate joint and several liability proceedings.
- The third party must also have access to the tax authority’s file when contesting the decision.
- The ruling clarifies the procedural rights of individuals held jointly and severally liable for VAT debts under Polish law.
Source: globalvatcompliance.com
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.
