For nearly five years, the tax authority pursued fruitless enforcement proceedings against a company’s assets — only to turn, belatedly, to its sole director, seeking to impose joint and several liability for corporate income tax arrears that had, in the interim, expired under the statute of limitations. The Voivodeship Administrative Court in Szczecin vacated the … Continue reading Board Member Liability for Statute-Barred Tax Obligations of a Limited Liability Company