Opinia prawna w sprawie możliwości uznania za podatnika na gruncie przepisów Kodeksu karnego skarbowego małżonka osoby fizycznej prowadzącej (...)
Legal opinion on whether the spouse of the natural person performing business may be considered a taxpayer under the provisions of the Fiscal (...)

Summary/Abstract: The opinion states that if, on the basis of a tax legislation, only one of the spouses is the subject of the tax law, then the other spouse cannot be regarded as a taxpayer, also under the provisions of the Fiscal Penal Code. The analysis does not rule out the possibility that the other spouse be considered the subject of the tax, if he/she is engaged in business (financial) affairs of the taxpayer – including the keeping of tax records – but excluding the activities limited to assistance in the keeping of tax records, if such activity is not associated with a specific decision‑making autonomy of the spouse in this regard.

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