Taxation of Assignment of Receivables with Corporate Income Tax

Justyna Bocheńska

Abstract


Taxation of assignment of receivables with corporate income tax does not have the legislation applied in a uniform manner. Situation is variable due to the subject. The Act of Corporate Income Tax forms different regulations for objects whose assignment of receivables is a subject of business activity and for those whose not. This subject matter become an object of contrary judicial decision and tax interpretations due to incomplete regulations in Polish legal system.


Keywords


taxation; assignment; receivables

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References


Brzeziński B., Kalinowski M., Podatek dochodowy od osób prawnych. Komentarz, Warszawa 1995.

Jurkiewicz R., Wierzytelność i dług – aspekty prawne i podatkowe, Warszawa 2013.

Lewińska U., Lenart T., Skutki podatkowe wybranych czynności bankowych, Warszawa 2013.

Ustawa z dnia 15 lutego 1992 r. o podatku dochodowym od osób prawnych (Dz.U. z 1992 r., nr 21, poz. 86).

Wyrok NSA z dnia 22 lutego 2011 r., II FSK 1948/09.

Wyrok WSA w Rzeszowie z dnia 26 kwietnia 2011 r., I SA/Rz 109/11.




DOI: http://dx.doi.org/10.17951/szn.2016.19.31.15
Date of publication: 2017-06-18 18:27:11
Date of submission: 2016-08-25 18:16:25


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