Did you know that the CJEU has issued a landmark ruling that may serve as a basis for reopening proceedings regarding the liability of third parties?
We inform you that on February 27, 2025, the Court of Justice of the European Union issued a landmark judgment in the Polish case C-277/24 (Adjak), which, within specific time limits, allows for the annulment of unfavorable decisions or judgments.
In the judgment, the Court held that:
- the fundamental principles are the rights of the defence and the principle of proportionality;
- it is not precluded to rule on the board members’ liability for taxes in separate proceedings from those against the company;
- In the course of any proceedings on joint and several liability conducted against him, a member of the management board may effectively challenge the factual findings and legal qualifications made by the tax authority in the first proceeding (against the company) and have access to its files.
What does it mean for taxpayers?
First of all, it should be noted that the judgment issued by the CJEU applies only to proceedings concerning VAT liabilities, so it is these national regulations that require absolute change. However, it cannot be ruled out that in the face of this judgment, the Polish legislator will decide to completely amend the provisions on the liability of third parties who may be liable for liabilities arising also under other taxes.
Importantly, this judgment may serve as a basis for many taxpayers to request the reopening of proceedings that were concluded with a final decision.
What should I do to have my proceedings reopened?
A proceeding may only be reopened at the request of a party, submitted in writing. Such a request must be filed:
- in the case of tax proceedings – within one month from the date of publication of the operative part of the judgment of the Court of Justice of the European Union in the Official Journal of the European Union (Article 240 § 1 item 11 in conjunction with Article 241 § 2 point 2 of the Tax Ordinance)
- in the case of administrative court proceedings – within three months from the date of publication (Article 272 § 3 of the Law on Proceedings Before Administrative Courts)
The judgment has not yet been published in the Official Journal of the European Union.
How can we help?
If you belong to the group of entities for whom this judgment may serve as a basis for reopening proceedings, please feel free to contact us.
As experienced experts, we are happy to assist you in the process of preparing and submitting the appropriate request.