concluded an agreement limiting

Afrinrubi

Ordinance and is conditioned by the following conditions: applies to family members of the taxpayer; covers only arrears of a taxpayer who runs a business; the taxpayer's arrears must be related to his business; a member of the taxpayer's family constantly cooperated with the taxpayer in conducting business activities related to the arrears; the family member obtained benefits from the business conducted with the taxpayer. IMPORTANT - transfer of the responsibility specified in Art. of the Tax Ordinance requires the total fulfillment of the conditions specified therein.

Supreme Administrative Court of April , , ref. no. No. II FSK / pointed out that the basis for the liability of family members for the taxpayer's tax phone number list arrears are the property connections existing between these entities. Transfer of liability to a family member of the taxpayer pursuant to Art. of the Act of August , - Tax Ordinance consolidated text: Journal of Laws of , item requires the total fulfillment of the conditions indicated therein. Failure of the tax authority to prove even one of them makes it impossible to charge a third party with liability. The concept of a family member Pursuant to the provisions of Art.



of the Tax Ordinance Act states that: The taxpayer's family members include descendants, ascendants, siblings, descendants' spouses, a person in a relationship of adoption and a person in actual cohabitation with the taxpayer cf. § ; The provision of § also applies to spouses who haveor excluding community of property, whose community of property has been abolished by the court, and spouses who are separated cf. § . Only those entities that are expressly indicated in Art. § of the Tax Ordinance, i.e.: descendants children, grandchildren, great-grandchildren ; ascendants parents, grandparents, great-grandparents ; siblings brothers, sisters , spouses of descendants daughters-in-law, sons-in-law ; persons in a relationship of adoption adopted children ; cohabitant. Pursuant to the principles set out in Art.