In the next article on the liability of members of the management board of a limited liability company, we discuss the issue of liability in the context of the conditions described in Article 116 of the Tax Ordinance.

The Act of 6 July 2016 on the retail sales tax entered into force on 1 September 2016, however, due to the European Commission Decision 2018/160 of 30 June 2017, the Commission ordered Poland to suspend the introduction of the tax, and therefore the Act was suspended.