III RN 40/02
AI generated
Tax debt of civil partnership partners cannot be offset against partnership's claims against state bodies.
Poland (PL)
Legislator summary
AI generatedThe Supreme Court dismissed the extraordinary revision against tax authorities' refusal to offset individual partners' tax debts with the civil partnership's claims. The court found that Article 64 § 2 of the Tax Procedure Act requires identity between the taxpayer and the creditor, which was absent here. Since the debt belonged to the partners individually while the claim belonged to the partnership's joint assets, the offset was legally impossible.
Legislator headnote
AI generatedArt. 64 § 2 Ordynacji podatkowej; Art. 863 § 1 k.c.: Tax liabilities of individual partners cannot be offset against claims belonging to the joint assets of a civil partnership due to lack of subject identity.
Keywords
AI generated
tax offset procedure
civil partnership liability
tax debt identity
joint assets ownership
extraordinary revision
Cited Legislation
AI generatedArt. 64 § 2 Ordynacji podatkowej
Art. 863 § 1 k.c.
Art. 393 § 1 k.p.c.
art. 328 § 2 k.p.c
art. 863 § 1 k.c
art. 863 § 2 k.c
art. 39313 § 1 k.p.c