Civil law and tax consequences of transferring funds from a spouse's personal property to joint property
The research problem of this work is the civil law and tax consequences of transferring funds from the spouse's personal property to the joint property. The scientific research was conducted based on the non-reactive research method. According to the adopted hypothesis, appropriate transfers ma...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2024-06-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/PBPS/article/view/55491/42283 |
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| _version_ | 1839626513791582208 |
|---|---|
| author | Łukasz Sowul |
| author_facet | Łukasz Sowul |
| author_sort | Łukasz Sowul |
| collection | DOAJ |
| description | The research problem of this work is the civil law and tax consequences of transferring funds from the spouse's personal property to the joint property. The scientific research was conducted based on the non-reactive research method. According to the adopted hypothesis, appropriate transfers may occur principally by concluding a donation agreement, as well as by making expenses and outlays. Each of these activities will have different consequences under civil and tax law. |
| format | Article |
| id | doaj-art-3f9e8567d5fe459c995655d7e1a3b44d |
| institution | Matheson Library |
| issn | 2300-9853 2353-7086 |
| language | English |
| publishDate | 2024-06-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj-art-3f9e8567d5fe459c995655d7e1a3b44d2025-07-17T07:50:14ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862024-06-01122294310.12775/PBPS.2024.008Civil law and tax consequences of transferring funds from a spouse's personal property to joint propertyŁukasz Sowul0https://orcid.org/0000-0002-3617-0859University in Białystok, PolandThe research problem of this work is the civil law and tax consequences of transferring funds from the spouse's personal property to the joint property. The scientific research was conducted based on the non-reactive research method. According to the adopted hypothesis, appropriate transfers may occur principally by concluding a donation agreement, as well as by making expenses and outlays. Each of these activities will have different consequences under civil and tax law.https://apcz.umk.pl/PBPS/article/view/55491/42283donationexpenseoutlayinheritance and donation tax |
| spellingShingle | Łukasz Sowul Civil law and tax consequences of transferring funds from a spouse's personal property to joint property Prawo Budżetowe Państwa i Samorządu donation expense outlay inheritance and donation tax |
| title | Civil law and tax consequences of transferring funds from a spouse's personal property to joint property |
| title_full | Civil law and tax consequences of transferring funds from a spouse's personal property to joint property |
| title_fullStr | Civil law and tax consequences of transferring funds from a spouse's personal property to joint property |
| title_full_unstemmed | Civil law and tax consequences of transferring funds from a spouse's personal property to joint property |
| title_short | Civil law and tax consequences of transferring funds from a spouse's personal property to joint property |
| title_sort | civil law and tax consequences of transferring funds from a spouse s personal property to joint property |
| topic | donation expense outlay inheritance and donation tax |
| url | https://apcz.umk.pl/PBPS/article/view/55491/42283 |
| work_keys_str_mv | AT łukaszsowul civillawandtaxconsequencesoftransferringfundsfromaspousespersonalpropertytojointproperty |