PL EN


2015 | 101 | 207 - 214
Article title

Podatek dochodowy od osób prawnych na przykładzie poręczenia jako świadczenia nieodpłatnego

Selected contents from this journal
Title variants
EN
CORPORATE INCOME TAX BASED ON THE EXAMPLE OF A GUARANTEE AS A FREE OF CHARGE BENEFIT
Languages of publication
PL
Abstracts
EN
A general obligation to bear public burdens and pay public dues, including taxes, stems directly from constitutional norms. Legal Acts defining civil rights and liberties and imposing obligations to the state should be constituted and implemented in a restrictive manner which allows their recipient to predict the legal consequences of his behavior. Appropriate normative regulations in this area may facilitate the creation of business activities through undertaking of certain enterprises, or — on the contrary — contribute to their instability. Coherent, unambiguous and predictable interpretation creates confidence in law’s recipients. It is therefore essential that the ordering function in this respect is filled by the case law of the courts. According to the administrative court case law, the concept of “free of charge benefit” is broader in tax law than in civil law when it comes to the scope of its meaning, because it encompasses all economic phenomena and legal events resulting in obtaining benefits. Granting legal guarantees by an entity expresses its readiness to engage its assets in the future, which has specific economic value. Independently of other assets, the benefit of a company is the resignation of a guarantor from receiving any remuneration. The law is always the bearer of certain values or at least those that are considered basic.
Keywords
Year
Volume
101
Pages
207 - 214
Physical description
Contributors
  • Uniwersytet Wrocławski
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-82984ece-b2e5-4cd6-9c56-c17fcf051ef4
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