One of them makes it impossible

Afrinrubi

Supreme Administrative Court of April , , ref. no. No. II FSK / pointed out that the basis for the liability of family members for the taxpayer's tax arrears are the property connections existing between these entities. Transfer of liability to a family member of the taxpayer pursuant to Art. of the Act of August , - Tax Ordinance consolidated text: Journal of Laws of , item requires the total fulfillment of the conditions indicated therein. Failure of the tax authority to prove evento charge a third party with liability.
  
The concept of a family member Pursuant to the provisions of Art. of the Tax Ordinance Act states that: The taxpayer's family members include descendants, ascendants, siblings, descendants' spouses, a person in a relationship phone number list of adoption and a person in actual cohabitation with the taxpayer cf. § ; The provision of § also applies to spouses who have concluded an agreement limiting or excluding community of property, whose community of property has been.



Abolished by the court, and spouses who are separated cf. § . Only those entities that are expressly indicated in Art. § of the Tax Ordinance, i.e.: descendants children, grandchildren, great-grandchildren ascendants parents, grandparents, great-grandparents ; siblings brothers, sisters , spouses of descendants daughters-in-law, sons-in-law ; persons in a relationship of adoption adopted children ; cohabitant. Pursuant to the principles set out in Art.