Konsekwencje wspólnego opodatkowania małżonków prowadzących działalność gospodarczą w podatku dochodowym od osób fizycznych
Personal Income Tax Consequences for the Joint Assessment of Spouses Carrying Out Economic Activities

Summary/Abstract: The article addresses the consequence of joint taxation and the rules of several liability for tax obligations. In addition it addresses the issue of the rights relating to the conduct of tax payment enforcement if only one spouse is liable. Issuing enforcement orders against one or both spouses is also discussed. The article concludes that joint assessment entails, not only, benefits but also threats for spouses carrying out an economic activity.

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