Wykazywanie w oświadczeniu o stanie majątkowym środków zgromadzonych na wspólnym rachunku bankowym
Demonstrating the funds accumulated in a joint bank account in a financial statement
Author(s): Adam KarczmarekSubject(s): Civil Law, Law on Economics, Sociology of Law
Published by: Kancelaria Sejmu
Keywords: bank; financial statement; agreement;
Summary/Abstract: Possessing a joint bank account does not determine the ownership of the funds deposited in that account. The act of depositing money into a joint bank account by one of the co-owners, without a donation agreement or any action intended to increase the assets of the other owner free of charge, does not result in the automatic acquirement of those funds by the other co-owner of the account. A deputy is not obliged to disclose in a financial statement funds held in a joint account that are not their property.
Journal: Zeszyty Prawnicze BAS
- Issue Year: 2025
- Issue No: 87
- Page Range: 291-298
- Page Count: 8
- Language: Polish
