Liability for tax debts of the spouses
In accordance with the law of tax the taxpayer is responsible for all their property claims arising from the tax. Responsibility for the obligations of the taxpayer covers the whole of his fortune, and thus ownership and other transferable property rights. It takes the specific nature of the case of married, which is associated with the institution of joint property of spouses.
At the time of marriage arises between the spouses joint property including their achievements (statutory joint). Heritage items are property of the spouses acquired during the statutory joint by both spouses or one of them, while items not covered by the joint property assets are separate property of each spouse.
Liability for tax liabilities arising from the taxes of people are married, include all assets and property separate taxpayer common taxpayer and his spouse. This means that the taxpayer, the payer, cashier remaining in the matrimonial property shall be responsible for tax liabilities arising from taxes, not just his personal wealth, but also the common property.
Those who had been married in community of property to be responsible for tax obligations do not correspond to personal property, unless the statutory marital community will be by agreement between the spouses extended.
The effects of legal restrictions, removal, exclusion or termination of joint property does not apply to tax liabilities arising prior to the date:
1) contract to limit or exclude the statutory community of property;
2) the abolition of collective ownership of a valid court ruling;
3) termination of joint property in case of incapacitation of the spouse;
4) validation of the court order of separation.
Where spouses have entered into an agreement to limit or exclude the statutory community of property or the court's decision became effective waiver of the statutory community of property, the legal consequences of the contract or of the decision relating to tax liabilities arising after the date of the exclusion of commonality, any limitation or the decision becomes final.
The legislature does not refer to the Tax Code to the legal consequences of cessation of community of property tax as a result of divorce, annulments and separations.
Divorced spouse of the taxpayer is responsible with all their property jointly with a former spouse for tax arrears for tax liabilities incurred during the joint property, but only up to the value attributable to its share in joint property, but this responsibility does not include:
1) of uncollected debts;
2) the default interest and enforcement costs incurred after the date of validation of the decision to divorce.
The provisions above shall apply mutatis mutandis in the event of annulments and separations.
The Tax Code regulating the apparent solidarity of passive side of a divorced spouse. According to it jointly liable for tax obligations, the provisions of the Civil Code for civil liabilities.
This means that the creditor may demand the implementation of joint responsibility for the obligations of both the divorced spouse jointly, as well as from the taxpayer. Note however that the liability of the divorced spouse does not change the legal situation of the taxpayer. The taxpayer is still liable for the obligations incumbent upon it.
The creation of a divorced spouse responsible for tax arrears of the former spouse decides moment when a tax liability. A divorced spouse is responsible therefore for the tax debts of the former spouse that arose in the course of the matrimonial property, even if their term of payment has elapsed after the termination of marital property commonality.
Restrictive nature of this provision relieves a bit formula limiting the scope of responsibility of a divorced spouse in terms of value. The legislature expressly provides for the liability to the amount of share in joint property.