Opodatkowanie zmian podmiotowych spółki cywilnej

• Authors: Artur Krukowski

Title variants

EN

Taxation of Entity Change in a Civil Law Partnership

• Languages of publication: PL

Abstracts

EN

The present article concentrates on the interpretational divergence concerning VAT taxation of entity change in a civil law partnership. On the basis of the presented research it is difficult to justify the autonomy of taxation law from other branches of law. As far as the context of autonomy of taxation law is concerned, it is possible to interpret some factual conditions different from other branches of law but also it is difficult to justify the fact that within the taxation law one act approaches the issue completely differently than the other.

Keywords

PL

VAT; spółka cywilna; prawo podatkowe

EN

VAT; civil law partnership; taxation law

• Publisher: Katolicki Uniwersytet Lubelski Jana Pawła II. Towarzystwo Naukowe KUL
• Journal: Roczniki Wydziału Nauk Prawnych i Ekonomicznych KUL
• Year: 2007
• Volume: 3
• Issue: 1 Prawo
• Pages: 217-230

Contributors

author

Artur Krukowski

• Katolicki Uniwersytet Lubelski Jana Pawła II, doktorant