Criminal and fiscal proceedings – liability of the company’s board of directors for failure to settle PIT 4
Attorney-at-law Tomasz Przybecki is acting as defense counsel for a member of the company’s board of directors in a criminal tax proceeding in connection with the company’s failure to pay its employees’ advance income tax payments on time.
Article 77 of the Tax Penal Code is a very dangerous regulation for those involved in the company’s advance payment of employees’ income tax.
Even a slight delay can make the board of directors criminally liable, virtually without analyzing the reasons for the delay and the company’s economic situation. The firm is seeing a significant increase in the number of such proceedings.