Zasada sprawiedliwości a opodatkowanie holdingów

• Authors: Dominik Gajewski

Title variants

EN

PRINCIPLE OF JUSTICE VS. TAXATION OF HOLDINGS

• Languages of publication: PL

Abstracts

EN

The article deals with the analysis of the taxation of holdings in the context of the one of the fundamental principles- i.e. the principle of justice. In Poland the taxation of holdings may be organized according to general standards or by forming a tax capital group. Depending on the choice of the option, a holding will buy or not the subject to taxation and its situation will substantially differ. The principle of justice is directly connected with the principle of uniformity, universality of taxation, payment capacity. Thus, the article presents the analysis of these principles vs. the diverse status of holdings.

Keywords

EN

PRINCIPLE OF JUSTICE; HOLDINGS

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Kwartalnik Prawa Podatkowego
• Year: 2011
• Issue: 3
• Pages: 55-64

Contributors

author

Dominik Gajewski