Poland’s draft law seeks to align the third‑party liability provisions for capital company tax arrears (art. 116 of the Tax Ordinance) with EU Court of Justice rulings C‑277/24 (Adjak) and C‑278/24 (Genzyński). It proposes new rights for third parties to challenge tax determinations and access case files, and to clarify board member responsibilities. The draft is slated for presentation to the Sejm in the first or second quarter of 2026.
To adjust the third‑party liability provisions for tax arrears of capital companies (art. 116 of the Tax Ordinance) so they comply with EU Court of Justice rulings.
The rulings C‑277/24 (Adjak) dated 27 Feb 2025 and C‑278/24 (Genzyński) dated 30 Apr 2025.
It is planned to be presented to the Sejm in the first or second quarter of 2026.
Third parties would gain the right to challenge factual and legal determinations by tax authorities and to access case files.
The draft proposes to clarify board member responsibilities for tax arrears and to adjust procedural rules to align with EU requirements.
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