Report on the 8th Polish National Scientific Conference “The Company Taxation”, Lublin, April 16, 2021

Paweł Szczęśniak, Agata Lipińska

Abstract


The subject of the 8th Polish National Scientific Conference “Taxation of Companies” was the issue of the relationship between tax law and commercial law. The aim of the conference was to show the taxation of events difficulties related to the establishment, operation and termination of commercial law and civil law companies. The choice of the organizational and legal form of the company, its relations with partners and shareholders or stockholders and other creditors, as well as restructuring processes and termination of business activity result in specific tax consequences, both in relation to income, turnover and property taxes. Research problems in this area concerned not only national law, but also EU and international law.


Keywords


tax law; commercial law; taxation; commercial law companies

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DOI: http://dx.doi.org/10.17951/ppa.2021.4.169-177
Data publikacji: 2022-11-14 11:26:33
Data złożenia artykułu: 2021-10-01 20:55:36


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