Labor and Social Insurance

Afrinrubi

With the taxpayer in its performance, obtaining benefits from the activity conducted by him cf. § ; The liability referred to in § does not apply to  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 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.



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.