Glosa do wyroku Naczelnego Sądu Administracyjnego z dnia 22 czerwca 2022 r., sygn. III FSK 5090/21
Commentary on Judgement of Supreme Administrative Court of June 22, 2022 (III FSK 5090/21)

Summary/Abstract: The subject of the commentary is to determine the tax consequences of a donation made to a person in a marital relationship based on community property and the scope of withholding agent’s obligations of a notary in connection with the preparation of such an agreement. The Supreme Administrative Court stated that the effect of concluding a donation agreement with a married recipient, if the subject of the donation is part of joint property, is the creation of a tax obligation on the part of the recipient and his or her spouse. At the same time, this court assumed that the notary should not be liable for failure to collect tax due to the taxpayer’s absence when preparing the notarial deed. The author critically evaluates these theses.

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