Personal and corporate liability for tax matters – report Tax Controversy EY 2024

Personal and corporate liability for tax matters – report Tax Controversy EY 2024

EY Polska
EY Polska

Firma doradcza. Audyt, doradztwo podatkowe, consulting, strategia i transakcje.

4 minute read 22 maj 2024
In today's dynamic and competitive business world, tax law imposes a number of obligations directly on companies. The actions of the members of the management board of companies – or lack thereof – may result in severe consequences, both for the company and for individual members of the management board.

Bearing in mind the above, EY experts have prepared a Report in which they present the subject of fiscal penal liability and explain ways to manage the associated risk.

By handing over the Report to you, we would like to draw your attention to a number of specific regulations concerning, m.in for example, reporting tax schemes, the so-called MDR, transfer pricing or withholding tax. These regulations increase the risk of liability on the part of management board members for any irregularities arising in connection with improper performance of tax obligations. What is more, this risk may also apply to members of the management board who are not directly involved in tax matters.

Bartosz Czerwiński

EY Poland, Tax Consultancy, Partner

Personal and corporate liability for tax matters

– EY Tax Controversy 2024 report

Download the report

Personal and corporate liability for tax matters – report Tax Controversy EY 2024

We present the latest EY report: Personal and corporate liability for tax matters – EY Tax Controversy 2024 report. The report prepared by our experts presents the subject of fiscal penal liability and presents ways to manage the associated risk.

Download the report
Odpowiedzialność osobista i korporacyjna za sprawy podatkowe – raport EY

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.

Download the report today!

Summary

In the report by Tax Controversy experts, we present the most important information on fiscal penal liability along with practical tips on how to effectively manage risk in this area. Specific regulations, such as tax scheme reporting (MDR), transfer pricing, or withholding tax, increase the risk of liability. This risk applies to almost every member of the management board. Therefore, it is worth taking care of the introduction of procedures in the company defining the scope of responsibility for tax settlements and control of the quality and timeliness of the data provided.

We also invite you to visit the website dedicated to the subject of Tax proceedings and court proceedings.

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EY Polska
EY Polska
Firma doradcza. Audyt, doradztwo podatkowe, consulting, strategia i transakcje.
Firma EY jest światowym liderem rynku usług profesjonalnych obejmujących usługi audytorskie, doradztwo podatkowe, consulting oraz doradztwo strategiczne i transakcyjne.
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