VAT arrears of a civil partnership as the ‘liability of the bankrupt’ in bankruptcy proceedings of a former partner of a civil partnership
Abstract
A civil partnership may be a VAT payer. The subject of this study is the issue of qualifying a civil partnership's VAT arrears as a "bankrupt's liability" or as a "liability of the estate" in bankruptcy proceedings of a former partner of a civil partnership. The issue of appropriate qualification of the receivable is of key importance. In fact, assigning this receivable to one or the other of the above-mentioned categories increases or decreases the prospects for satisfying the State Treasury's receivables. On the one hand, if a tax decision on the tax liability of a former partner is issued after the declaration of bankruptcy of the partner, this circumstance may suggest qualification as a "liability of the estate". On the other hand, if the activities taxed with VAT were carried out by the civil partnership before the declaration of bankruptcy of its partner, then this is a source for "bankrupt's liabilities". In the area of civil law, a civil partnership does not have a separate legal entity; it does not have legal capacity; it does not have its own assets. It is not possible to declare bankruptcy of a civil partnership. Its partners are the legal entities. The bankruptcy of any of them constitutes a statutory reason for dissolving the civil partnership. For these reasons, the study defends the view of the qualification as a "bankrupt's obligation".
Keywords:
liabilities of the bankruptcy estate, liabilities of the bankrupt, tax arrears, civil partnership, VAT, tax liability of a third partyReferences
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