Abstract

One should agree with the thesis that legal institutions do not operate in a conceptual vacuum or mutual separation. Their existence is connected in different ways to other institutions, which constitutes the whole legal system and its individual branches (areas). The situation looks similar on the grounds of association law where the aspect of responsibility of an ordinary associationfor property obligation regarding a third party should be examined also in connection to the amended act – by the decree-law of 25.9.2015 and the amendment act – the Act on associations and other acts (Journal of Laws of 2915 item 1923) which took effect on 20.5.2015 – article 116a of the Act of 29.8.1997 – tax ordinance (i.e. Journal of Law of 2017 item 201 with amendment). These regulations, connected with current editing of the article 116a on tax ordinance, are not suited to the character of responsibility of an ordinary association as a disabled legal person. The construction of such legislative process fundamentally departs form the construction of hitherto regulated responsibility for tax arrears of model examples of disabled legal persons who are the subject of the article 115 on tax ordinance.