Who dreams this liability applies to tax arrears resulting from the business activity, and these arrears arose during the period when the family member cooperat with the taxpayer in carrying out this activity and the family member obtain 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 cooperat with the taxpayer in its performance, obtaining benefits from his business.
The concept Who dreams of wealth
The term “property” has not been defin in the Polish legal system. In a broad sense, property is understood as all the assets and liabilities belonging to a specific entity. The Civil Code defines a very similar concept – property, which means ownership and philippines photo editor other property rights . art. of the Civil Code . Exclusion and limitation of family member liability A member of the taxpayer’s family, even if he or she constantly cooperates with him in running a business and obtains benefits from this activity, is not liable for his tax arrears if, during the period of such cooperation.
He was a person to
Whom the taxpayer had a maintenance obligation. In turn, when it comes to limiting the liability of a family member, it should be not that: the liability of a family member is limit primarily by the amount of benefits that he or she achiev by cooperating with EC Lists the taxpayer; these benefits will not always be monetary. When conducting proceings regarding the liability of a family member, the tax authority should determine the total amount of financial benefits that accru to him in connection with running agricultural activity together with the taxpayer.
