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Joita9773

Has not been defined in the Polish legal system. In a broad sense, property is understood as all the assets and liabilities belonging to a specific entity. The Civil Code defines a very similar concept - property, which means ownership and other property rights cf. art. of the Civil Code. Limitation of taxpayer liability The payer's liability referred to in Art. a of the Tax Ordinance will only occur if the source of income is the titles expressly indicated in Art. , and of the Personal Income Tax Act. If the source of income was non-agricultural business activity within the meaning of Art. section point in connection with joke. b of the Personal Income Tax Act, this liability does not arise.

Article b of the said Act states that activities are not considered non-agricultural economic activity if the following conditions are met liability towards third parties for the results of these activities and their performance, excluding liability for committing torts, is borne by the person ordering these activities;  and at the place and time designated photo editing servies by the person ordering these activities; who performs these activities does not bear any economic risk related to the conducted activity.



The taxpayer's limited liability is related to obtaining income from strictly defined titles indicated in art. of the Personal Income Tax Act, i.e. from a service relationship, employment relationship, home work relationship, cooperative employment relationship, membership in an agricultural production cooperative or other cooperative engaged in agricultural production, pensions or annuities, regardless of the source of their financing, in in particular basic salary, overtime remuneration, various allowances, awards, compensation for unused leave and all amounts due.