Odpowiedzialność podatkowa małżonka podatnika pozostającego we wspólności majątkowej - przesłanki i ograniczenia
The Liability of the Taxpayer’s Spouse who Stays in the Property Bond – Circumstances and Limits
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The importance of taxes for the public finance makes the legislative secure a payment in many parallel ways. It is possible to create a compulsory mortgage or a treasury deposit on the taxpayer’s property. Another method of protection is a third person’s liability and the tax liability of the taxpayers spouse who stays in the property bond. This last method seems to be very controversial because of the lack of it’s limitation. The Author compares legal constructs of civil law (family law) and those of the tax law and subsequently proves that the regulation contained in the Polish General Tax Law Act does not protect the taxpayer’s spouse during the executional proceedings. Moreover, the executional law also does not assure such protection. The author argues for the necessity of changes in the Polish tax law. Limiting of the extent of the property bond by the spouses the present way of limiting the spouse responsibility for.
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