liability of a management board memberliability of a management board member as a third partytransferring tax liability to a third partyLiability of a Management Board Member as a Third Party – The very Formal Requirements.
May 21, 2024
Transferring tax liability for the tax obligations of a limited liability company to a third party requires that tax authorities meet a number of procedural requirements. It might seem that the very fact of the existence of arrears and the lack of grounds for exoneration premises decides the case to the detriment of the former management board member. However, as it turns out, issues such as the correct issuance of the decision, its signing and if it was correctly served are of fundamental importance.