Exclusion of community property

Afrinrubi

More information on the settlement of income in business activities can be found in the linked publication. As it turns out, there are many  In a broad sense, property is understood as all the assets and liabilities belonging to a specific entity. The Civil Code defines a very similar 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 interpreted narrowly. Article should be read from this perspective. § point of the Tax Ordinance, which provides for a kind of phone number list ineffectiveness - vis-à-vis the tax authority - of an agreement excluding matrimonial property. The latter provision allows the tax authority to enforce the tax arrears of one of the spouses that arose before the dissolution of the partnership, but only from those assets which were part of the joint property until the conclusion of the property agreement.



In other words, from the point of view of tax liabilities, only assets that have lost their character as community property due to the  may be treated as if they were still community property and thus may be the subject of tax enforcement. Judgment of the Supreme Court - Chamber of Labour, Are you wondering whether it is possible to pay tax through a bank account of an entity other than the taxpayer If so, be sure to read this article . Sources: R. Dowgier in: Tax Ordinance. Comment. Volume I. Tax liabilitiesEtel, WarszawaartA. Mariański ed. , Tax Ordinance. Comment. Ed. , Warsaw of the Act on thed.