@misc{Szpilski_Chrystian_Subsydiarny_2025,
 author={Szpilski, Chrystian},
 copyright={Copyright by Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego},
 address={Wrocław},
 howpublished={online},
 year={2025},
 publisher={E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego},
 language={pol},
 abstract={The subject of this publication is an attempt to determine the proper meaning of the concepts of partially and completely ineffective enforcement in the context of tax authorities ruling on the joint and several liability of third parties for the tax obligations of a corporate income tax (CIT) taxpayer. This analysis is primarily conducted through the lens of established administrative court jurisprudence. The provisions of the Tax Ordinance provide for the institution of third-party liability for the tax obligations of corporate income taxpayers. Due to the subsidiary nature of third-party liability, tax authorities are obliged to demonstrate that the primary debtor – the corporate income tax taxpayer – is definitively unable to fulfill their tax payment obligation. This state must be regarded as a positive prerequisite for the mandatory determination of enforcement ineffectiveness. Since third-party tax liability is conditioned upon the ineffectiveness of tax debt enforcement, it is crucial to examine and understand the concepts of partial and complete enforcement ineffectiveness.},
 title={Subsydiarny charakter odpowiedzialności podatkowej osób trzecich w podatku dochodowym od osób prawnych a bezskuteczność egzekucji wobec dłużnika pierwotnego},
 type={text},
 doi={https://doi.org/10.34616/151582},
 keywords={administrative proceedings, administrative decision, third-party tax liability, ineffectiveness of enforcement},
}