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Tax – Overview, Purposes, Types of taxation and History

A tax is a compulsory financial charge or some other type of levy imposed upon a taxpayer (an individual or legal entity) by a governmental organisation in order to fund various public expenditures. A failure to pay, along with evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labour equivalent. The first known taxation took place in Ancient Egypt around 3000–2800 BC.

Divorce – Dissolution of marriage

Divorce usually entails the cancelling or reorganising of the legal duties and responsibilities of marriage, thus dissolving the bonds of matrimony between a married couple under the rule of law of the particular country or state. Divorce laws vary considerably around the world, but in most countries divorce requires the sanction of a court or other authority in a legal process, which may involve issues of distribution of property, child custody, alimony (spousal support), child visitation / access, parenting time, child support, and division of debt. In most countries, monogamy is required by law, so divorce allows each former partner to marry another person.

Divorce in Poland

Individuals can divorce in Poland by lodging a petition for divorce (dissolution of the marriage) by one of the spouses. Divorce proceedings cannot be initiated either by the public prosecutor or any other person. Spouses can only divorce in the court. Actions shall be brought in a Regional Court. Actions pertaining to marital relations shall be brought exclusively in a court in whose district the spouses had their last place of residence, insofar as one of them still resides or stays there. Otherwise, exclusive jurisdiction shall be vested in the court for the respondent’s place of residence or where there is no such place, with the court for the petitioner’s place of residence.

Kancelaria Prawna Bernard Łukomski
ul. Puławska 2, Budynek B, 02-566 Warszawa.
+48 608 093 541 (Mobile) / +48 692 802 229 (WhatsApp)
bernard.lukomski@kpbl.pl

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Bernard Łukomski – Legal Adviser WA-4443

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