Marriage and partnerships in the light of selected regulations of Polish tax law Cover Image

Małżeństwo a związki partnerskie w świetle wybranych regulacji polskiego prawa podatkowego
Marriage and partnerships in the light of selected regulations of Polish tax law

Author(s): Ireneusz Nowak
Subject(s): Law on Economics, Socio-Economic Research, Sociology of Law
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: marriage; common-law marriage; partnerships; tax law; taxes; tax preferences

Summary/Abstract: The paper addresses the problem of the position of marriage on the basis of selected regulations of the Polish tax law in relation to the so-called “partnerships”. The author showed that in the light of Article 18 of the Constitution of the Republic of Poland, marriage is a relationship between a woman and a man (a monogamous union of persons of different sex), placed under the protection and care of the Republic of Poland and constituting the so-called autonomous constitutional value. It should be deduced from this that also in the area of Polish tax law there is no legal basis for equating partnerships (heterosexual or homosexual) with marriage. Therefore, only marriage enjoys tax preferences, because the legislator prefers it as the basis of family relations as opposed to partnerships, which are only a category of facts, not a legal institution. In addition, according to the Author, marriage needs urgent and comprehensive system support, including tax support, because marriage should be like decency – maybe it does not pay in the economic sense – but it is worth supporting and aiding, for example, by means of “tax-law mechanisms”.

  • Issue Year: 2017
  • Issue No: 3
  • Page Range: 55-83
  • Page Count: 29
  • Language: Polish