Cooperation with the office

Cooperation with 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 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 , , III AUa . Case law – practical examples Judgment of the Provincial Administrative Court in philippines photo editor 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. Article should be read from this perspective. point of the Tax Ordinance, which provides for a kind of ineffectiveness – vis-à-vis the tax authority – of an agreement excluding matrimonial Email Data property. The latter provision allows the tax authority to enforce the tax arrears of one of the spouses that arose before the abolition of the community property, but only from those assets that were part of the community property until the conclusion of the property agreement.

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