Opinia prawna na temat sytuacji prawnej małżonków prowadzących działalność gospodarczą.
Legal opinion on the legal situation of spouses pursuing economic activity.

Summary/Abstract: In the opinion, the author raises the problem of employment of one spouse by the other. She cites the wording of Article 3 of Labour Code and according to this provision “an employer shall be any organizational unit even if it has no legal personality, and any natural person, if they employ employees”. Therefore, Labour Code does not provide any restrictions in employing spouses, provided that the conditions of employment are consistent with general principles. Author also raises the issue of consideration as revenue earning cost the work of taxpayer, his spouse or minor children.

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