Competition and Consumer Protection

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The Civil Code defines a very similar concept - property, which means ownership and other property rights . art. of the Civil Code . Exclusion and limitation of family member liability A member of the taxpayer's family, even if he or she constantly cooperates with him in running a business and obtains benefits from this activity, is not liable for his tax arrears if, during the period of such cooperation, he was a person to whom the taxpayer had a maintenance obligation. In turn, when it comes to limiting the liability of a family member, it should be not that: the liability of a family member is limit primarily by the amount of benefits that he or she achiev by cooperating with the taxpayer; these benefits will not always be monetary.
  
When conducting proceings regarding the liability of a family member, the tax authority should determine the total amount of philippines photo editor financial benefits that accru to him in connection with running agricultural activity together with the taxpayer. For this purpose, it will be necessary to "calculate" benefits that do not have a monetary value, such as maintenance, housing or services provid to a family member . judgment of the Court of Appeal in Rzeszów - rd Department of Labor and Social Insurance of September.



Case law – practical examples Judgment of the Provincial Administrative Court in Gliwice of April , , I SAGl  As a rule, the taxpayer is liable for hisher assets Article of the Act of August - Tax Ordinance, and only exceptionally may it apply to the joint assets of the taxpayer and hisher spouse when the taxpayer is marri. The uniqueness of this regulation argues that the possibility of tax enforcement from the marital property, in accordance with the principle of exceptiones non sunt extentendae, should be interpret narrowly.