PL EN


2014 | 3(43) | 187–194
Article title

Opinia prawna w sprawie możliwości uznania za podatnika na gruncie przepisów Kodeksu karnego skarbowego małżonka osoby fizycznej prowadzącej działalność gospodarczą

Content
Title variants
EN
Legal opinion on whether the spouse of the natural person performing business may be considered a taxpayer under the provisions of the Fiscal Penal Code
Languages of publication
PL
Abstracts
EN
The opinion states that if, on the basis of a tax legislation, only one of the spouses is the subject of the tax law, then the other spouse cannot be regarded as a taxpayer, also under the provisions of the Fiscal Penal Code. The analysis does not rule out the possibility that the other spouse be considered the subject of the tax, if he/she is engaged in business (financial) affairs of the taxpayer – including the keeping of tax records – but excluding the activities limited to assistance in the keeping of tax records, if such activity is not associated with a specific decision‑making autonomy of the spouse in this regard.
Keywords
Year
Issue
Pages
187–194
Physical description
Contributors
  • Profesor zwyczajny nauk prawnych, profesor Uniwersytetu Łódzkiego;
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-735137d6-5967-4758-aa27-4c9adec61002
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