Solidarność w prawie podatkowym w nowej kodyfikacji ogólnego prawa podatkowego
Solidarity in tax law in the new codifcation of general tax law

Summary/Abstract: At present, the General Taxation Law Codifcation Committee is carrying out advanced works on the draft of a new Tax Ordinance. One of the areas to be regulated in the new codifcation is the issue of solidarity in tax law. Currently binding provisions of general tax law refer to this issue to a very small degree whereas the importance of, most of all, joint and several liability for tax liabilities has been increasing. It is so because, among others, development of a liability in a solidary manner signifcantly favors a tax creditor. That being the case, however, it is necessary to provide mechanisms protecting debtors against the abuse of this instrument. Civil law regulations applied appropriately in the tax law are insuffcient because they do not include specifcity of the latter branch of law. The purpose of the study is the present this issue from the point of view of the above mentioned Committee.

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