Wplata z zysku przez jednoosobowe spolki Skarbu Panstwa - dywidenda czy podatek?

• Authors: Filip Grzegorczyk , Walasek-Walczak Urszula

Title variants

EN

PAYMENT OF PROFITS BY COMPANIES TOTALLY OWNED BY STATE - DIVIDEND OR TAX?

• Languages of publication: PL

Abstracts

EN

The essay constitutes comparative study of the regulations included in three normative acts: Act on payment of profits by companies totally owned by State, Act on Corporate Income Tax and Code of Commercial Companies. The research shows that payment of profit is similar to the legal construction of corporate tax. The similarity between the payment of profit and dividend is illusory. Current legislation on payment of profits by companies totally owned by State is defective and requires verification. The Act on Payment of profits should be annulled as constitutionally imperfect and detrimental to the market.

Keywords

EN

CORPORATE INCOME TAX; DIVIDEND; PROFIT PAYMENT; STATE OWNED ENTERPRISE

Discipline

• LAW_&_ADMINISTRATION: LAW & ADMINISTRATION

• Publisher: LexisNexis Polska Sp. z o.o., Warsaw, Poland
• Journal: Przegląd Prawa Publicznego
• Year: 2012
• Issue: 2
• Pages: 72-81
• Document type: ARTICLE

Contributors

author

Filip Grzegorczyk

author

Walasek-Walczak Urszula

• ul . Rakowicka 23, Krakow

• Uniwersytet Ekonomiczny w Krakowie, ul . Rakowicka 23, Krakow

Identifiers

CEJSH db identifier

11PLAAAA10855