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Wyłączenie od opodatkowania podatkiem od czynności cywilno-prawnych w prostej spółce akcyjnej

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Fronczak A.
Rejent
|
2024
|
issue 12 (404)
11-23
EN
The article discusses the specific exemption of the simple joint-stock company (Prosta Spółka Ak-cyjna, PSA) from civil law transaction tax (CLTT) in the context of its formation and amendments to its articles of association, with regard to compliance with Council Directive 2008/7/EC on indirect taxes on the raising of capital. This exemption contrasts with the taxation of other capital compa-nies, which is attributed to the application of the standstill clause allowing the continuation of ca-pital taxation in the form existing prior to 2006. The article also examines the scope of the PSA's exemption from CLTT in relation to various transactions, such as share issuance, share sales, or lo-ans, highlighting potential interpretative uncertainties, especially concerning alignment with EU re-gulations. Particular attention is paid to the classification of the PSA as a capital company under EU law, the resulting tax implications, and the obligations of notaries maintaining the register of PSAs as tax collectors for civil law transaction tax.
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