Polish translation: pierwotnie podlegający i odpowiedzialny
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English to Polish translations [PRO] Law/Patents - Law: Taxation & Customs
English term or phrase:primary liable and responsible person
Chodzi o przeniesienie obowiązku odprowadzania zaliczek na podatek dochodowy z pracodawcy (zagranicznego) na pracownika:
Such agreements are feasible under Slovak law but they are not effective with respect to the tax revenue offices which will always look after the primary liable and responsible person for payment of the income tax advances and other similar tax duties.