The essay refers to the tax liability of members of board for company’s tax arrears. Under thePolish law that kind of liability arises from decision issued in tax proceedings in which taxauthorities are obliged to verify the party’s status. The regulation of the burden of proof is basedon two principles: tax authority needs the evidence of party’s membership in a board, while a partyneeds to prove that a petition to declare bankruptcy was filed or proceedings were institutedin order to avoid declaration of bankruptcy in due time, or party is not liable for the failure to filea petition to declare bankruptcy or to institute proceedings in order to avoid declaration ofbankruptcy. If the party’s membership in board is disputable, the tax authority may be obliged torequest a general court to determine whether or not that kind of legal relationship exists.
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