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Learn moreBoard member may be exempt if application for insolvency declaration timely filed
The Court of Justice of the European Union (CJEU) on April 30, 2025, held (case C-278/24聽骋别苍锄测艅蝉办颈) that domestic legislation providing for joint and several liability of a member or former member of a company鈥檚 board of directors for tax debts of the company arising during his or her term of office was compatible with EU legislation.
However, a board member may be exempt from liability if an application for a declaration of insolvency for the company was timely filed (or if failure to timely file was not the board member鈥檚 fault).
Read a聽May 2025 report聽prepared by the 乐鱼（Leyu）体育官网 member firm in Poland
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