When a member of the management board is not a VAT taxable person

(judgment of the Supreme Administrative Court of July 12, 2022, I FSK 1585/18)

The Polish jurisprudence and the practice of tax authorities have established the view that when assessing whether a manager is a VAT payer, several premises should be analyzed. In practice, it is most often crucial to determine whether he is liable to third parties in connection with the services provided. The discussed judgment confirms that such liability should be provided for directly in the contract, and not result from the general principles provided for in the law.

Source Deloitte

 

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