Sense property is understood

Afrinrubi

Persons who, during the period of permanent cooperation with the taxpayer, were persons to whom the taxpayer had a maintenance obligation - to the extent resulting from the maintenance obligation cf. § . The liability of a family member is regulated in Art. of the Tax The Tax Ordinance does not apply to spouses with the community of property regime and the provisions of Art. of the Tax Ordinance, a divorced spouse, but only in the case of cooperation.

Wth a taxpayer running a business, on the terms specified in the commented provision. IMPORTANT – in accordance with the provisions of Art. § of the Tax Ordinance, liability does not apply to persons to whom the taxpayer phone number list had a maintenance obligation. The scope of property liability The liability of a family member covers tax arrears resulting from the taxpayer's business activity, which arose during the period in which he constantly cooperated with the taxpayer in carrying out this activity, while obtaining benefits from this activity. Therefore, this liability applies to tax arrears resulting from the business activity, and these arrears arose during the period when the family member.



Cooperated with the taxpayer in carrying out this activity and the family member obtained benefits from this cooperation. IMPORTANT - a member of the taxpayer's family is jointly and severally liable with all his assets with the taxpayer running a business for tax arrears resulting from this activity and arising during the period in which he constantly cooperated with the taxpayer in its performance, obtaining benefits from his business. The concept of wealth The term "property" has not been defined in the Polish legal system. In a broad  as all the assets and liabilities belonging to a specific entity. The Civil Code defines a very similar concept - property, which means ownership and other property rights cf. art. of the Civil Code.