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

• Authors: Henryk Dzwonkowski

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

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

EN

Poland; Fiscal Penal Code; marriage; tax law

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Zeszyty Prawnicze BAS
• Year: 2014
• Issue: 3(43)
• Pages: 187-194

Dates

published

2014

Contributors

author

Henryk Dzwonkowski

• Uniwersytet Łódzki

Identifiers

Biblioteka Nauki

11543078