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Dopuszczalność uczestnictwa spółki z o.o. w organizacji w transakcji wymiany udziałów w rozumieniu przepisów ustawy o podatku dochodowym od osób fizycznych w świetle judykatury

100%
Modzelewski W., Siłuch K., Wadełek K.
Doradztwo Podatkowe Biuletyn Instytutu Studiów Podatkowych
|
2021
|
vol. 2(294)
32-35
EN
The subject of the article is the judicature of administrative courts and the analysis of the regulations within the act of the personal income tax in the transaction of the exchange of shares in case of the limited liability company in organisation. The Supreme Administrative Court formulated the thesis that the transaction of the exchange of shares in which the limited company in organisation participates should be taxed which cannot be justified on the basis of the current regulations.
PL
Przedmiotem artykułu jest judykatura sądów administracyjnych oraz analiza przepisów ustawy z dnia 26 lipca 1991 r. o podatku dochodowym od osób fizycznych w zakresie transakcji wymiany udziałów w przypadku spółki z o.o. w organizacji. Naczelny Sąd Administracyjny sformułował tezę, że transakcja wymiany udziałów, w której uczestniczy spółka z o.o. w organizacji, powinna podlegać opodatkowaniu, co nie znajduje uzasadnienia na gruncie obowiązujących przepisów.
2

Reprezentacja jednoosobowej spółki z o.o. w organizacji

84%
Żelezik T.
Rejent
|
2024
|
issue 1 (393)
76-94
EN
The article discusses the issues related to the representation of a one-person limited liability company in organisation. Article 162 of the Code of Commercial Companies is analysed, according to which, in a oneperson company in organisation, the sole shareholder does not have the right to represent the company; however, this does not apply to the notification of the company to the registration court. This issue is of importance in the practice of trading in reference to the occurring demand for the creation of one-person limited liability companies in which the only shareholder is at the same time the only member of the management board. The existence of such companies is not prohibited by the law, however, in connection with the cited Article 162 of the Code of Commercial Companies, particular doubts arise in this respect at the stage of functioning of the company in organisation. Various interpretations of the cited provision expressed in the doctrine are also considered and de lege ferenda postulates are formulated.
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