Dagmara Kornobis-Romanowska - Home

Prof. dr hab. Dagmara Kornobis-Romanowska

ORCID: 0000-0001-5860-0760

Professor, European and International Law Chair, Faculty of Law and Administration, University of Wroclaw, author of several publications on various aspects of EU law and its application of EU law at the domestic level.

Article

Transfer of responsibility for social security contributions to members of the management board of commercial companies and EU law, s. 13-19

DOI: 10.33226/0032-6186.2025.12.3

JEL: K55

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Transfer of responsibility for social security contributions to members of the management board of commercial companies and EU law

The purpose of this article is to examine whether the rulings of the Court of Justice in Cases C-277/24 M.B. and C-278/24 P.K., which affect the application of Article 116 of the Polish General Tax Code in cases involving VAT liability, are binding for the social security organ as well as for the labour and social insurance courts. This issue concerns the scope of application of EU law and various methods used to establish it. In this context, the analysis takes into account both the case law known as the Dzodzi line and the position of the Polish Constitutional Court regarding the influence of EU fundamental rights on the interpretation and application of national law in Poland, including those falling outside the scope of EU law.

Keywords: Non-payment of social security contributions and taxes; Transfer of liability to the company’s management board members; Article 116 of the Polish General Tax Code; Application of EU law provisions in purely internal situations