Pojęcie przedsiębiorstwa i zorganizowanej części przedsiębiorstwa na gruncie prawa podatkowego

• Authors: Michał Ilski
• Languages of publication: PL

Abstracts

PL

The purpose of this study was a presentation of the concept of an enterprise and the concept of an organized part of an enterprise in Polish tax legislation. The study focused on The Personal Income Tax Act, The Corporate Income Tax Act, The Goods and Services Tax Act and The Tax on Civil Law Transactions Act. An interpretation of the aforementioned concepts in the jurisdiction of Polish courts was also presented. Furthermore, another aim was to look at the concept of an enterprise and the concept of an organized part of an enterprise from the point of view of European Union law. The study also tried to answer the question of whether The Goods and Services Tax Act and The Tax on Civil Law Transactions Act are compatible with European Union law

Keywords

PL

Financial law; the concept of an enterprise; the concept of an organized part of an enterprise

• Publisher: Uniwersytet im. Adama Mickiewicza w Poznaniu
• Journal: Adam Mickiewicz University Law Review
• Year: 2014
• Volume: 3
• Pages: 135-150

Dates

published

2014-06-30

Contributors

author

Michał Ilski

Identifiers

DOI

10.14746/ppuam.2014.3.09