Podmiotowość podatkowa spółek osobowych na przestrzeni ostatnich 25 lat
Tax subjectivity of partnerships in the last 25 years

Summary/Abstract: This article presents the problem of subjectivity of partnerships in the tax law. Tax law, otherwise than civil law, designates a catalogue of entities, which assigns the ability to have certain rights and obligations on the basis of the tax laws, not by the general rules of law. The article indicates how the issue of partnerships subjectivity was formed in the most important taxes for our financial system − income taxes, value-added tax, tax on civil law transactions and property tax.

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