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The taxpayer running a business for tax arrears resulting from this activity and arising during the period in which he constantly cooperated 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 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 phone number list 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 exclusion of community property may be treated as if they were still community property and thus may be the subject of tax enforcement. Judgment of the Supreme Cou.
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Chamber of Labour, Social Security and Public Affairs of June , , II UK / In the case of contribution obligations, the legal effect of an agreement establishing the separation of property is the exclusion of the spouse's liability for the spouse's payer's contribution obligations arising after the date while the conditions of Art. § of the Act of August , , Tax Ordinance consolidated text: Journal of Laws of , item . Judgment of the Provincial Administrative Court in Białystok of April , , I SA/Bk / Third party liability is a legal institution that binds the effects of tax arrears to an entity other than the taxpayer.
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