III RN 81/00
AI generated
Civil partners taxed on asset sales after dissolving their civil partnership business entity.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the taxpayers' appeal against a tax authority decision regarding income from the sale of assets after dissolving a civil partnership. The court found that civil partners remain the sole taxpayers for business income generated by the partnership, which includes proceeds from asset sales post-dissolution. Consequently, the court upheld the tax authority's ruling that these specific gains constitute business income subject to personal income tax.
Legislator headnote
AI generatedUstawa o podatku dochodowym od osób fizycznych art. 1; art. 8: Civil partners retain tax subjectivity for business income derived from assets sold after the dissolution of their civil partnership.
Keywords
AI generated
civil partnership
tax subjectivity
business income
asset sale
dissolution
personal income tax
permanent assets
Cited Legislation
AI generatedUstawa z dnia 26 lipca 1991 r. o podatku dochodowym od osób fizycznych art. 1
Ustawa z dnia 26 lipca 1991 r. o podatku dochodowym od osób fizycznych art. 8
Ustawa z dnia 26 lipca 1991 r. o podatku dochodowym od osób fizycznych art. 14 ust. 2 pkt 1
Ustawa z dnia 26 lipca 1991 r. o podatku dochodowym od osób fizycznych art. 24 ust. 2
Kodeks postępowania cywilnego art. 393