@misc{Majchrowski_Paweł_Obowiązek_2021,
 author={Majchrowski, Paweł},
 copyright={Copyright by Uniwersytet Wrocławski, Wrocław 2022},
 howpublished={online},
 year={2021},
 publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii},
 language={pol},
 abstract={This article discusses the issue of the right to benefit from the dividend exemption resulting from Article 22(4) of the polish Corporate Income Tax Act based on the obligation to verify the status of the entity receiving the dividend in the context of fulfilling the definition of beneficial owner. Analyzed the applicable regulations, the jurisprudence of administrative courts, the practice of tax authorities and literature on the subject matter. The observation so far shows that it is still not possible to talk about a well-established approach of administrative courts and tax authorities regarding the obligation to verify the status of the beneficial owner in relation to dividend payments. So far, individual interpretations and judgments of provincial courts in this respect have not been uniform.},
 type={text},
 title={Obowiązek weryfikacji statusu beneficial owner przy zwolnieniu dywidendy z podatku u źródła},
 doi={https://doi.org/10.34616/149362},
 keywords={CIT, dividends, exemption, beneficial owner},
}