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Tax arrears As a rule, each taxpayer is liable with all his or her assets for taxes resulting from tax obligations. The provisions of the Act of August , , Tax Ordinance, regulate in detail not only the issue of the taxpayer's liability towards his tax obligations, but also of his family members. Liability of a family member - issues discussed: Tax liability for tax liabilities and tax law provisions Liability of a family member for the taxpayer's tax obligations The concept of a family member The scope of property liability.
The concept of wealth Exclusion and limitation of family member liability Case law – practical examples Liability of a family member - summary You can read about how family members are responsible for the taxpayer's tax phone number list obligations in this article. Tax liability for tax liabilities and tax law provisions Taxpayer's liability for tax liabilities Pursuant to the provisions of Art. of the Tax Ordinance, the taxpayer is liable with all his assets for taxes resulting from tax obligations. This provision specifies the constitutional norm resulting from the provision of Art.

Of the Constitution of the Republic of Poland, which imposes on everyone the obligation to bear public burdens and benefits, including taxes specified in the act. As a rule, tax liability should be understood as the admissibility of a tax creditor to demand the payment of tax from entities obliged to do so and the possibility of applying measures provided for by law aimed at compulsory recovery of taxes due from their assets. If you want to know whether you can pay your tax arrears in installments, go to this article . Liability of a family member for the taxpayer's tax obligations The basis for family members' liability for the taxpayer's tax arrears are xisting between these entities. The provision of Art.
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