Why is it worth reading the EY report?
Our study is the key to understanding penal fiscal liability. Potential liability for irregularities in the area of taxes may be very broad in this respect. In addition, holding members of the management board liable for fiscal penal does not exclude the possibility of holding other persons in the company responsible for taxes liable for liability, including, for example, proxies, attorneys, financial directors, accountants and other members of the managerial staff.
In the EY report: Personal and corporate liability for tax matters, we address important topics related to liability for tax matters in the company, such as:
- Discussion of situations when we are dealing with a fiscal crime or misdemeanor.
- Presentation of the most important information about criminal sanctions.
- Indication of the scope of responsibility for reporting tax schemes (MDR), withholding tax (WHT) or transfer pricing (TP) on examples.
- Answering the following questions: can one be punished for unintentional actions and does holding members of the management board criminally liable for fiscal offences precludes the possibility of holding other persons in the company accountable?
- Indication and discussion of statutory measures limiting penal fiscal liability for taxes.
- A proposal of solutions on how to manage the risk associated with penal fiscal liability.
- Analysis of the current practice of fiscal criminal proceedings.
Learn more about fiscal penal liability and how to manage it.