Mechanizm sukcesji podatkowej i jej przedmiot a połączenie spółek kapitałowych – glosa do wyroku NSA z 8 września 2016 r., II FSK 2210/14

• Authors: Jarosław Olesiak , Łukasz Pajor

Title variants

EN

The subject of the tax succession and the merger of companies – gloss to the supreme Administrative Court Judgement of 8 September 2016, II FSK 2210/14

• Languages of publication: PL

Abstracts

PL

Mechanizm sukcesji podatkowej i jej przedmiot a połączenie spółek kapitałowych – glosa do wyroku NSA z 8 września 2016 r., II FSK 2210/14

EN

The commented judgement refers to the scope of tax succession in case of merger of companies. In Authors’ opinion, the legal nature of individual tax ruling does not exlude the succesion of rights arising from the ruling. However, it is necessary to distinguish between right and exemption from obligation. The standpoint presented by the Supreme Administrative Court that the successor may acquire all the rights and obligations of the merging companies determined in the provisions of tax law – even if the right did not exist at the time of merger – cannot be approved. Under the Polish tax law the successor acquires only the rights and obligations that his precedessor had. The analysis of individual tax rulings in tax succesion perspective leads to the conclusion that a legal person established as a result of merger has the right to comply with the tax ruling and the expectation of exemption from obligation in case of tax ruling’s amendment or expiration.

Keywords

PL

następstwo podatkowoprawne; interpretacje indywidualne; uprawnienie a redukcja obowiązku

EN

tax succession; individual tax ruling; right and exemption from obligation

• Publisher: Łódzkie Towarzystwo Naukowe, Stowarzyszenie
• Journal: Studia Prawno-Ekonomiczne
• Year: 2019
• Volume: 112

Dates

published

2019-11-10

Contributors

author

Jarosław Olesiak

author

Łukasz Pajor

Identifiers

DOI

10.26485/SPE/2019/112/10