Title: Podatek dochodowy od osób prawnych na przykładzie poręczenia jako świadczenia nieodpłatnego


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Podatek dochodowy od osób prawnych na przykładzie poręczenia jako świadczenia nieodpłatnego

Alternative title:

Corporate income tax based on the example of a guarantee as a free of charge benefit


Stefanicki, Robert



Subject and Keywords:

Poland   Corporate Income Tax   free of charge benefit   guarantee  
podatek dochodowy od osób prawnych   poręczenie   świadczenie niedopłatne   orzecznictwem sądów administracyjnych


Tyt. tomu: Osiemdziesiąt lat polskiego prawa handlowego


A general obligation to bear public burdens and pay public dues, including taxes, stems directly from constitutional norms. Legal Acts defining civil rights and liberties and imposing obligations to the state should be constituted and implemented in a restrictive manner which allows their recipient to predict the legal consequences of his behavior. Appropriate normative regulations in this area may facilitate the creation of business activities through undertaking of certain enterprises, or — on the contrary — contribute to their instability. Coherent, unambiguous and predictable interpretation creates confidence in law’s recipients. It is therefore essential that the ordering function in this respect is filled by the case law of the courts. According to the administrative court case law, the concept of “free of charge benefit” is broader in tax law than in civil law when it comes to the scope of its meaning, because it encompasses all economic phenomena and legal events resulting in obtaining benefits. Granting legal guarantees by an entity expresses its readiness to engage its assets in the future, which has specific economic value. Independently of other assets, the benefit of a company is the resignation of a guarantor from receiving any remuneration. The law is always the bearer of certain values or at least those that are considered basic.

Place of publishing:



Wydawnictwo Uniwersytetu Wrocławskiego


Frąckowiak, Józef. Red.

Date issued:


Date copyrighted:

Resource Type:


Detailed Type:

czasopisma (wydawnictwa ciągłe)   artykuł


oai:repozytorium.uni.wroc.pl:116920   ISSN 0137-1134   ISSN 0239-6661


PAd P 101660 II


pol   eng


Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3644. Przegląd Prawa i Administracji 2015, 101, s. 207-214

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Is version of:

Czasopisma Naukowe w Sieci (CNS)

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Making materials available on the basis of the agreement with the owner of the property copyrights  
Udostępnianie na podstawie umowy z właścicielem majątkowych praw autorskich

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.

Location of original object:

Biblioteka Wydziału Prawa, Administracji i Ekonomii


WR U/PAdjm

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Last modified:

Jan 12, 2023

In our library since:

Oct 28, 2020

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