Labor and Social Insurance
With the taxpayer in its performance, obtaining benefits from the activity conducted by him cf. § ; The liability referred to in § does not apply toExclusion 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 noted that: the liability of a family member is limited primarily by the amount of benefits that he or she achieved by cooperating phone number list with the taxpayer; these benefits will not always be monetary. When conducting proceedings regarding the liability of a family member, the tax authority should determine the total amount of financial benefits that accrued to him in connection with running agricultural activity.
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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 provided to a family member cf. judgment of the Court of Appeal in Rzeszów - rd Department ofof September , , III AU. Case law – practical examples Judgment of the Provincial Administrative Court in Gliwice of April , , I SA/Gl / As a rule, the taxpayer's property liability is his property Article of the Act of August - Tax Ordinance , and only exceptionally may it apply to the joint property of the taxpayer and his spouse when the taxpayer is married.
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