We invite you to a comprehensive webinar dedicated to issues related to the personal liability of management board members, shareholders, and other individuals holding key decision-making functions in companies. During the event, we will present the legal regulations in force regarding public law obligations and discuss practical aspects of managing liability risks—both financial and criminal-fiscal.

Throughout the session, participants will benefit from the blend of specialized legal knowledge and insights gained from many years of serving as a management board member in a consulting company. The aim is to discuss the applicable legal regulations crucial for personal liability and to showcase practical methods of risk management and dispute resolution with tax authorities. The content will serve as a practical compendium, enabling organizations to prepare for challenges that arise in day-to-day operations as well as potential interactions with the tax administration.

Date: April 4th, 2025
    Time: 10:00 - 12:30 AM (CET)

Participation in the webinar is free of charge. The webinar will be conducted in Polish language.

    Agenda
1. Financial Liability of Management for tax obligations
•    Overview of the concept, premises, and conditions for the liability of accountants/chief accountants, CFOs, management board members, and shareholders
•    Subsidiary and joint and several liability
•    The period of holding a position vs. the moment the obligation, arrears, interest, or additional liabilities arise
•    The impact of the scope of duties on potential risk of personal liability
2. Liability of members of the Management Board in capital companies under the Commercial Companies Code
•    Duties of a board member and the required standard of care in performing them
•    Liability of board members at the formation stage of a company
•    Liability of a board member towards the company and shareholders during the company’s operation
•    Liability of board members to third parties
•    Liability of management board members of a limited liability company in the event of unsuccessful enforcement from the company’s assets
•    Criminal liability
(15-minute break)
3. Criminal-Fiscal Liability of Management
•    Principles of criminal-fiscal liability for accountants/chief accountants, CFOs, management board members, and shareholders
o    Fault, error regarding circumstances constituting the elements of an offense, and code-based prerequisites excluding liability
•    The concept of fault, possible exclusions, and errors concerning circumstances constituting the elements of an offense
•    Penalties and selected penal measures relevant from a management perspective
4. Managing the risk of Personal Liability
Limiting the risk of Financial Liability
•    Scope of duties, internal procedures, and due diligence within the organization
•    VAT-related risks, specifics of due diligence, and management responsibilities in this regard
•    Withholding tax risks, specifics of due diligence, and management responsibilities
•    Possibilities of limiting liability in the case of tax arrears
Limiting Criminal-Fiscal Liability
•    Obligations, internal procedures, and due diligence in cases of criminal-fiscal liability
•    Individual rulings, general interpretations, and protective opinions as tools for limiting criminal-fiscal liability
•    Imputability of an act from a legal perspective, error regarding the circumstances constituting the elements of an offense, methods of demonstrating due diligence
•    Active contrition (voluntary disclosure) and voluntary submission to liability-possibilities and limitations
Arising Personal Liability
•    Verification activities, tax audits and customs-fiscal inspections, tax proceedings, and disputes with authorities
•    Emergence of tax arrears and possibilities of managing risks post factum
•    Procedural errors and their impact on personal liability
•    Proceedings to establish the liability of a management board member-specifics
•    Procedural caution and preventive measures during official proceedings
•    The role of insurance in reducing risk, external entities, and service providers.

Register for the event

Who is this webinar for?

•    Management board members of capital and partnership companies
•    Shareholders, partners, and others bearing financial risk
•    CFOs, accountants, and chief accountants who want to better understand the potential legal consequences of their decisions
•    Legal counsels, attorneys, and tax advisors supporting clients on public law liability issues
•    All individuals interested in the practical aspects of managing financial and criminal-fiscal liability risks in companies.

Meet the speakers

 
Piotr ZajÄ…c
Managing Director & Partner | Accace Poland
Piotr is the Managing Partner at Accace Poland, responsible for a team of lawyers and tax advisors known for delivering pioneering projects in the fields of tax, legal, and transactional advisory. His primary focus is on transactional advisory and disputes with public administration authorities. Thanks to his innovative approach and the selection of experts from various disciplines, his team efficiently handles interdisciplinary, multi-dimensional projects that often exceed the scope of conventional tax and legal advisory.

He gained his professional experience in the transactional and litigation departments at one of the so-called “Big Four” firms. He continued his career working as a manager at one of the largest tax advisory companies in Poland.

 
Agnieszka Samborska
Legal Advisor, Partner | Accace Legal
Agnieszka is a Partner at Accace Legal and a legal advisor with many years of experience, specializing in labor law and data protection. She has been with Accace since 2011, providing support to domestic and foreign companies, providing them with advice in the area of labor law, including the establishment and termination of employment relationships, the resolution of labor disputes and the development of internal procedures and regulations. In addition, she also specializes in areas related to global labor mobility, obtaining work and residence permits.