Abstract. The Polish Ordynacja podatkowa (Tax Ordinance Act) provides, in specified circumstances, for the subsidiary, joint and several liability of a closed catalogue of so-called third parties for another person’s tax arrears; the catalogue is enumerated in Articles 110 to 117e and ranges from a divorced spouse to a family foundation. The provision most frequently … Continue reading Third-Party Tax Liability in Poland: Articles 110 to 117e of the Tax Ordinance