Month: January 2023
Home2023January

Month: January 2023

The History of Divorce: A Look Back at the Evolution of Marriage Dissolution

Divorce, the legal process of ending a marriage, has a long and varied history that spans back thousands of years. From ancient civilizations to modern times, the laws and attitudes surrounding divorce have undergone significant changes, reflecting the shifting cultural and societal norms of each era.

Ancient Times: Divorce was recognized in ancient civilizations such as Babylon, Egypt, and Greece. However, it was typically restricted to the wealthy and powerful, and was often granted only for limited reasons, such as adultery or cruelty. In these early societies, women were often viewed as the property of their husbands and were not granted the right to initiate a divorce.

The Roman Empire: The Roman Empire saw a significant expansion of the grounds for divorce, including such reasons as abandonment and mutual consent. During this time, the right to divorce was extended to women, who were allowed to initiate proceedings if their husbands failed to fulfill their marital obligations.

The Middle Ages: During the Middle Ages, the Catholic Church exerted significant control over the laws surrounding marriage and divorce. Divorce was not recognized as a valid option and the only way to end a marriage was through annulment, which declared the marriage to be null and void from the beginning. This practice was reserved for the wealthy and powerful and was often used to dissolve marriages for political or financial reasons.

The Reformation: The Reformation marked a significant turning point in the history of divorce. Protestant leaders, including Martin Luther and John Calvin, rejected the authority of the Catholic Church and advocated for the recognition of divorce in certain circumstances, such as adultery or abuse. This was a significant shift from the strict ban on divorce in previous eras.

The Modern Era: In the 19th and 20th centuries, the laws surrounding divorce continued to evolve, reflecting changing attitudes towards marriage and family. In many countries, the right to divorce was extended to the general population and the grounds for divorce were expanded to include such reasons as incompatibility and desertion. The introduction of no-fault divorce, which allows for the dissolution of a marriage without assigning blame, marked a major shift in the laws surrounding divorce and has become a widely accepted option in many countries.

Conclusion: The history of divorce is a rich and varied one, reflecting the changing cultural, societal, and religious norms of each era. From ancient times to the present day, the laws surrounding divorce have undergone significant changes, expanding the grounds for divorce and granting greater rights and freedoms to individuals seeking to dissolve their marriages. Today, divorce continues to evolve, reflecting the changing attitudes and expectations of modern society.

 

Divorce: Understanding the Process and Its Implications

Divorce is the legal process of ending a marriage. It can be a complex and emotional process that requires careful consideration and planning. The process of divorce involves the dissolution of the legal and financial ties between the parties and can have far-reaching implications for both parties.

Grounds for Divorce: In order to file for divorce, a person must have grounds, or a reason, for the divorce. The grounds for divorce vary depending on the jurisdiction, but common grounds include irreconcilable differences, adultery, and abandonment. In some jurisdictions, no-fault grounds, such as irreconcilable differences, are available, while in others, fault-based grounds are required.

Divorce Process: The divorce process typically begins with the filing of a divorce petition, which is a formal request for the court to dissolve the marriage. The petition must be filed in the jurisdiction where either the petitioner or the respondent resides. Once the petition is filed, the respondent has the opportunity to respond and may file a counter-petition, outlining their own requests for the divorce.

Property Division: One of the most complex aspects of divorce is the division of property and assets. The property that is acquired during the marriage is subject to division, and the court must determine how to divide the property in a way that is fair and equitable to both parties. This can include real property, personal property, and financial assets. In some jurisdictions, the court uses a community property system, which divides the property equally between the parties, while in others, the court uses an equitable distribution system, which divides the property based on a number of factors, including the length of the marriage and the contributions of each party.

Child Custody: If the parties have children, the court must determine custody arrangements. This can include physical custody, which determines where the child will live, and legal custody, which determines who has the authority to make decisions about the child’s upbringing. The court will consider the best interests of the child when making custody arrangements, taking into account factors such as the child’s relationship with each parent and the stability of each parent’s home environment.

Alimony: In some cases, one party may be required to pay alimony, or spousal support, to the other party. Alimony is typically awarded to the party who is in a disadvantaged financial position or who has made significant contributions to the marriage. The amount of alimony and the duration of the payments are determined by the court based on a number of factors, including the length of the marriage, the earning potential of each party, and the standard of living established during the marriage.

Conclusion: Divorce can be a complex and emotional process that requires careful consideration and planning. The process of divorce involves the dissolution of the legal and financial ties between the parties and can have far-reaching implications for both parties. It is important to seek the assistance of a qualified attorney to help guide you through the process and ensure that your rights and interests are protected.

 

The History of Taxation

Taxation has been a part of human civilization for thousands of years, dating back to ancient civilizations such as the Egyptians and the Greeks. Throughout history, taxes have been used to finance government operations, fund public goods, and redistribute wealth.

Ancient Egypt: In ancient Egypt, taxes were collected in the form of agricultural products, livestock, and labor. These taxes were used to finance public works projects, such as the construction of pyramids and temples.

Ancient Greece: The Ancient Greeks also used taxes to finance their city-states and their military. The city-state of Athens, for example, imposed taxes on its citizens to pay for the maintenance of its navy and the construction of its Acropolis.

The Roman Empire: The Roman Empire also relied on taxes to finance its vast military and public works projects. Roman citizens were required to pay taxes in the form of money, goods, and services. The Roman tax system was so extensive that it covered not only citizens but also conquered territories and subject peoples.

The Middle Ages: During the Middle Ages, taxes were primarily collected by feudal lords from their serfs and were used to finance the maintenance of castles, roads, and other infrastructure. The Church also collected taxes in the form of tithes, which were used to support the clergy and fund religious institutions.

History of Tax

The Renaissance and Enlightenment: During the Renaissance and Enlightenment, the concept of taxation shifted towards the idea of representation and consent. The monarchs of Europe began to view taxes as a means of financing government operations, rather than a tool of oppression. This led to the creation of parliamentary systems of government and the growth of representative democracies.

The Modern Era: In the modern era, taxes have become a crucial part of financing government operations, funding public goods, and redistributing wealth. The rise of progressive taxation has allowed governments to use taxes to reduce income inequality and promote economic growth.

Today, taxation continues to play a vital role in shaping society and funding government operations. The complexity and scope of modern tax systems have grown significantly, reflecting the changing needs and priorities of society. Despite its history, taxation remains one of the most controversial and debated topics in politics and economics, with different countries having different approaches to taxation.

In conclusion, the history of taxation is a long and complex one, spanning thousands of years and countless civilizations. Despite its many challenges, taxation remains an essential tool for financing government operations and funding public goods, and will likely continue to play a critical role in shaping society for generations to come.

 

Fiscal secrecy versus protection of contractors. Warsaw, January 31, 2023

Tax Ordinance provisions allow all taxpayers to obtain detailed economic and commercial information about their contractors.

The law permits exceptions to fiscal secrecy when disclosure of information is deemed to have greater legal importance. An exemption from fiscal secrecy can be granted to a specific entity upon request for information in the form of a certificate by a business owner, who is a contractor of a taxpayer, regarding events that the taxpayer was required to report in their tax declaration as per tax law provisions.

Information on the activities of entrepreneurs that may be disclosed to their contractors includes:

1) information that the entrepreneur has not submitted or submitted a declaration or other document, which he was obliged to submit under the provisions of tax laws;

2) information about the failure or recognition by the entrepreneur in the submitted declaration or other document, the events to which he was obliged under the provisions of tax laws;

3) information on the entrepreneur’s arrears or non-arrears in taxes resulting from the declaration or other document submitted on the basis of the provisions of tax laws.

The term “contractor” in this context is interpreted broadly. This allows for a wide range of information to be obtained from tax authorities. Both court rulings and legal doctrine support a broad interpretation of “contractor,” including partners and parties to both commercial and non-commercial agreements. The term can refer to general economic relations with a business owner, not necessarily tied to a specific transaction, or to the transaction itself (as per the 2022 Voivodship Administrative Court decision).

The regulations require the entity seeking information to be a business owner. However, there is no such requirement for the entity applying for a certificate. Any individual or entity who is a contractor (in a broad sense) of a business owner may apply for a certificate, regardless of whether they themselves are involved in business activities (as per the 2019 Voivodship Administrative Court decision).

The following objectives were indicated as justification for the introduction of provisions enabling obtaining such information in the draft act amending the Tax Ordinance:

1) protection of taxpayers against raising the consequences of dishonesty of contractors,

2) introduction of a procedure for reliable assessment of contractors,

3) enabling the taxpayer to obtain information about the tax situation of the counterparty.

As a result, taxpayers should be able to obtain information about their contractors beyond their direct transactions. If a contractor accurately records a transaction with a taxpayer but engages in fraudulent activities elsewhere, the goals of the law cannot be achieved. The aim of the law would not be met if verification of contractors was limited only to a narrow aspect of their activity.

Due diligence or caution may necessitate multiple verifications of a contractor. Therefore, it should be possible to obtain information about a contractor’s business activities from tax authorities even beyond the period of transactions between the contractor and the taxpayer requesting the information, which is protected by fiscal secrecy.

Obtaining information in this way is not limited only to VAT settlements, but can and should be used to verify all tax liabilities of our contractors.

Bernard Łukomski
attorney-at-law
tax advisor
phone +48 608 093 541