Opinia prawna w sprawie możliwości uznania za podatnika na gruncie przepisów Kodeksu karnego skarbowego małżonka osoby fizycznej prowadzącej działalność gospodarczą

The opinion states that if, on the basis of a tax legislation, only one of the spouses is the subject of the tax law, then the other spouse cannot be regarded as a taxpayer, also under the provisions of the Fiscal Penal Code. The analysis does not rule out the possibility that the other spouse be considered the subject of the tax, if he/she is engaged in business (financial) affairs of the taxpayer – including the keeping of tax records – but excluding the activities limited to assistance in the keeping of tax records, if such activity is not associated with a specific decision‑making autonomy of the spouse in this regard.