A civil partnership – are its partners the payers of the property tax?

Prawo Budżetowe Państwa i Samorządu

Mariusz Macudziński¹ 

[1] The Jacob of Paradies University in Gorzow Wielkopolski, Poland;

关键词: law;    tax law;    property tax;    civil partnership;    entrepreneur;   

DOI  :  10.12775/PBPS.2017.016

来源: DOAJ

【 摘 要 】

The presented publication is an attempt to order tax obligations and a scope of rights of the entrepreneurs, who are undertaking economic projects under the civil law partnership agreement, which are relevant from the point of view of tax law. Contrary to appearances, this form of economic cooperation, which may seem to besimple one, often times is a source of interpretation problems regarding applicable qualification of the tax subjectivity of the partners, the partnership or the property gained and used in a shared business. Therefore, the paper presents some general issues connected with a subject and an object of taxation in the property tax; however, a detailed analysis of a legal status of the civil partnership and its partners on the basis of the selected case law, the provisions of the Civil Code as well as the act of taxes and local charges, is made.

【 授权许可】

Unknown