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Of the Opinion Act does not create the status of the spouse as a taxpayer, but only determines the scope of his or her liability, limiting it to the marital property, which clearly translates into the subject of administrative enforcement, which in the event of the existence of community property between the taxpayer and his or her spouse, apart from the taxpayer's separate property. , may be directed only to property items covered by this community cf. judgment of the Court of Appeal in Gdańsk of October.
  
Summary Tax liability is of an unlimited personal nature, which means that in accordance with the regulations arising from the provisions of the Tax Ordinance, the taxpayer is liable for the tax debt with his entire property and joint property, in the case of property covered by community property in the case of photo editing servies married persons. Do you want to know whether you have to appear before the tax authorities in person in tax matters or whether you can act through ? Go to this article where we discuss this topic in detail. Sources.



Dowgier, G. Liszewski, B. Pahl, P. Pietrasz, M. Popławski, W. Stachurski, K. Teszner, L. Etel, Tax Ordinance. Comment. Volume I. Tax liabilities. Art. - zzk, Warszawa , art. . S. Babiarz in B. Dauter, R. Hauser, A. Kabat, M. Niezgódka-Medek, J. Rudowski, S. Babiarz, Tax Ordinance. Commentary, ed. XI, Warsaw , art. a. Share with others Up Previous article Change in terms of employment - when and how to notify the employee about it Next article What is benchmarking and how to use it? Clause/disclaimer on ifirma.pl We encourage you to comment on our articles.