Szczególne cechy obowiązku alimentacyjnego rodziców względem dzieci – zagadnienia wybrane

Abstract

In addressing the parental obligation to maintain a child, as regulated in the Family and Guardianship Code, the legislator oft en derogates from general principles of the maintenance by submitting this obligation to special rules. Th ese particularly concern the conditions of the maintenance obligation, the forms of maintenance, the criteria which defi ne the scope of obligation and also a specific model that enables the possibility to avoid providing maintenance. However, it should be noted that avoiding the maintenance obligation is not possible with regard to a minor. Some non-code regulations also contain preferential provisions with respect to the maintenance of children unable to provide for themselves, which predominantly involves administrative measures to infl uence maintenance debtors by establishing a specifi c mechanism of material support for those entitled to benefi t (assistance to persons entitled to maintenance) and tax exemptions applicable to the maintenance.