Problem opodatkowania świadczeń na zaspokojenie potrzeb rodziny (art. 27 k.r.o.)

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Problem opodatkowania świadczeń na zaspokojenie potrzeb rodziny (art. 27 k.r.o.)

Journal Title: Studia Prawno-Ekonomiczne - Year 2016, Vol 0, Issue

Abstract

The duty of the marital help and support, regulated by art. 27 of the Family and Guardianship Code, is the most basic marital duty, which applies to each and every marriage, irrespective of the specific matrimonial property regime or other agreements between husband and wife. However, matrimonial property regime and means of realisation of the marital duty of help and support are important on the ground of the Natural Persons’ Income Tax Act. There is no taxation of benefits to satisfy the family needs only if these benefits are fulfilled voluntarily or if they are subject to marital property co-ownership and are imposed by court. The aim of the paper is to provide a critical analysis of the current law.

Authors and Affiliations

Ewa Kabza

Keywords

obowiązek alimentacyjny małżonków wyłączenie z opodatkowania podatkiem dochodowym podatek dochodowy od osób fizycznych spousal support tax exemption natural persons’ income tax

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EP ID EP185540
DOI -
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