Opinia prawna na temat możliwości wliczania w koszty działalności gospodarczej amortyzacji samochodu osobowego będącego współwłasnością małżeńską

• Authors: Jacek Kulicki

Title variants

EN

Legal opinion on the admissibility of inclusion into the cost of economic activity of depreciation of a passenger car which is jointly owned by a marriage couple

Abstracts

EN

The opinion addresses the issue of inclusion of passenger car depreciation into revenue earning costs by natural persons conducting a non-agricultural economic activity, where that car is their joint matrimonial property. The author claims that, under the existing legal framework, such a car might be subject to depreciation for taxation purpose, provided that the requirements for inclusion thereof in the category of fixed assets are met. It does not matter whether such property is a joint property of persons married to each other or not. In this respect, the lawmaker does not impose any additional limitations, other than general rules for classification of fixed assets.

Keywords

EN

marriage; natural person; income tax; motor vehicles; property

• Publisher: Kancelaria Sejmu / Chancellery of the Sejm
• Journal: Zeszyty Prawnicze BAS
• Year: 2013
• Issue: 2(38)
• Pages: 214-218

Dates

published

2013

Contributors

author

Jacek Kulicki

• Kancelaria Sejmu. Biuro Analiz Sejmowych

Identifiers

Biblioteka Nauki

11875406